International Workshop on Computer Auditing Education, 2015
Presentation Session III: CAATs Track
Auditing Oracle ERP Using ACL: An example of the Sales and Collection Cycle

Hsiu-Hui Tsao, Feng Chia University, Taiwan.


   This project focused on the sales and collection cycle, and data from the Oracle database were adopted as the auditing subject. Five audit objects were developed before this project proceeded to the stage of ACL auditing. Related audit procedures were developed according to these objects. The aim of this project was to determine weaknesses in internal control by using ACL auditing software and to provide suggestions for additional improvements.

Key Words : Audit Command Language (ACL), internal control, sales and Collection Cycle