Intermediate Audit Staff Training: Using Technology in an Audit
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
This intermediate level course provides audit professionals with a modern, practical framework for integrating technology into every stage of the audit process. As audits become increasingly data driven, tools such as data analytics, robotic process automation (RPA), artificial intelligence (AI), machine learning, and advanced audit software are reshaping how auditors assess risk, perform substantive procedures, and detect fraud.
Participants will learn how to apply technology to enhance audit efficiency and quality while maintaining compliance with AICPA, PCAOB, and international auditing standards. Through real world examples, attendees will explore opportunities and challenges related to technology enabled auditing—including cybersecurity considerations, data reliability, system access controls, and the importance of maintaining professional skepticism when interpreting technology generated outputs.
Publication Date: May 2026
Designed For
This course is ideal for audit professionals seeking to strengthen their ability to leverage technology throughout the audit process
Topics Covered
- Overview of technology tools in auditing: analytics platforms, AI, RPA, and audit software
- Using data analytics in planning, risk assessment, and substantive procedures
- Automation tools for sampling, confirmations, and routine audit tasks
- AI‑enabled fraud detection and emerging audit technologies
- Cybersecurity considerations and evaluating IT general controls
- Data integrity, completeness, and reliability considerations
- Incorporating technology use into audit documentation
- Professional skepticism in tech‑driven audit environments
- Common pitfalls and risk considerations when relying on technology
Learning Objectives
- Identify key technologies commonly used in modern financial statement audits and evaluate their appropriate applications
- Apply data analytics and automation tools to enhance audit efficiency, risk assessment, and fraud detection
- Evaluate how AI, machine learning, and emerging technologies influence audit evidence and auditor judgment
- Identify risks, limitations, and professional responsibilities associated with technology enabled auditing
- Explain how to incorporate technology use into audit documentation in alignment with AICPA and PCAOB standards
- Explain how to strengthen audit quality through technology-supported substantive and analytical procedures
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
Basic understanding of auditing
Advance Preparation
None
