I learnt auditing skills from this class. The most important skill I learnt is ACL. ACL is an important tool for auditors to test data. Auditors can look for frauds by using ACL. Auditors can build relationship between different tables, and find frauds from the new table. In addition, Benford Analysis can be used to look for suspected frauds. Auditors can analyze the percentage of the first digit to compare with certain percentage rates. If they are not matching, that means there are suspected frauds.
In addition, I learnt what the fraud is and why the organizations have frauds. It is important for an IT auditor to understand the reason and definition of frauds, because IT auditor’s job is to make sure their organizations do not have mistake on system and data.