Program

The program draft is the following. The program will be updated from time to time.

ICAEA2015 Program July 9th, 2015
08:00-14:30 Registration
08:30-08:45 Opening Remarks and Networking
2015 Global Computer Auditing Education Report
08:45-09:30 Keynote Speech I: Big Data and the Audit Challenge
Dr. Hart Will, Dipl.-Kfm., Ph.D., CPA, CMA.
Professor Emeritus of Information Systems and Computer Auditing , University of Victoria, Canada
09:30-10:40 Presentation Session I: Education and Professional Development Track
  1. Sundar Rodriguez, Impact of Blurring of Demarcation of Profit/Not-for-Profit Ideology Due to Corporate Social Responsibility (CSR) on Accounting Information Systems Education
  2. Ezz Hattab. Governance, Risk, and Compliance in Higher Education: A Case Study in Middle East
  3. Khurram Khan, Computer Assisted Audit Techniques (CAATs) Education or Training
  4. Sherry Huang. CAATs Education and Professional Development- A Perspective of CAATs Practitioner Certification Program
10:40-11:00 Coffee Break
11:0-12:00 Keynote Speech II:Audit Data Analytics – Challenges and Opportunities
Bob Cuthbertson, CPA, CA•IT
Chief Operating Officer, CaseWare IDEA Inc.
12:00-13:20 Lunch
13:20-14:00 Keynote Speech III: Audit Software Performance by Handling Huge Data Amounts
Dr. Georg Herde
Professor, Department of Business Administration and Business Informatics, Deggendorf
Institute of Technology, Germany
14:00-15:10 Presentation Session II: Emerging Technology Track
  1. Abdul Qahir Hadawal. Issue and Solution in Internal Auditing Process of Banks: A Casual Study
  2. Mohammed Ali Wahdan and Ahmed Ragab Nassar, What you should know about Internal Control after using ERP systems?
  3. Dayu Kao. Evidence Quality Review of Trojan Defense: A Case Study of Train Ticket Scalping in Taiwan
  4. Biao Zhong. The Applications of Geo-Spatial and Emerging Technologies in Auditing
15:10-15:30 Coffee Break
15:30-16:40 Presentation Session III: CAATs Track
  1. Shi-Ming Huang and Tung-Hsien Wu, Auditing SAP Using CAATTs for Order to Cash
  2. Agung Darono and Tota Panggabean, Examining the Adoption of Computer Assisted Audit Tools and Techniques for Tax Audits in Indonesia: An Institutional Logic Perspective
  3. Tung-Hsien Wu. The Relationships between Computer Auditing Activity and Performance
  4. Hsiu-Hui Tsao. Auditing Oracle ERP Using ACL: An example of the Sales and Collection Cycle
16:40-17:00 ICCP/CEAP/CDAP/CIAP/CFAP Examination Review
2015 Annual General Meeting of the ICAEA

Keynote Speech:

Hart J. Will, Dipl.-Kfm., Ph.D., CMA

Professor Emeritus, University of Victoria, and Founder ACL Services Ltd.

    Hartmut (Hart) J. Will is Professor Emeritus of Accounting, Auditing, and Management Information Systems (MIS) in the School of Public Administration at the University of Victoria. He is the inventor and developer of ACL andFounder of ACL Services Ltd. ACL has revolutionised the audit profession's approach and Hart Will's contribution to the cause of audit globally and regionally has indeed been phenomenal.

    In the late 1960s, Hart Will invented a Management Information Systems (MIS) framework that he has also applied over the years to accounting and auditing as a unifying framework to his fields of research and teaching. After he had analyzed and compared existing audit software packages, published in Canadian Chartered Accountant in 1972, he came to the conclusion that the “old” approach and even the “latest” tools then in use were insufficient to support the internal and external audit professions. Will went on to design a technology that he called ‘audit command language (ACL).’ In 1973, he demonstrated the first version at the Conference of the Canadian Information Processing Society and continued to develop and refine the technology. It soon became ACL software, as it is known today.

    Dr. Hart Will recognized by The IIA Canada with Lifetime Achievement award in 2010. Dr. Will’s ongoing contribution to the profession includes pioneering data analysis technology that provides an appropriate balance between under or over-controlled businesses. Meaningful analyses that address business risk and enhance operational efficiency both support and contribute to strong, successful organizations. Dr. Will is honored to be recognized. “Much has changed with internal audit’s mandate since the early days of ACL technology. Tremendous credit goes to the innovative members of the internal audit profession who have strategically applied ACL solutions to achieve diverse business objectives and positively impact their organizations, driving ACL technology to evolve with changing business needs for 30 years.”


Bob Cuthbertson, CPA, CA·IT

Chief Operating Officer, CaseWare IDEA Inc.

    Bob Cuthbertson brings a wealth of accounting, auditing and technology experience to his role at CaseWare Analytics. Prior to starting the analytics division of CaseWare in 2000, initially as CaseWare IDEA Inc., Mr. Cuthbertson was Vice President, Professional Services, of The Canadian Institute of Chartered Accountants (CICA) responsible for the CICA’s portfolio of commercial products.

    Since Bob joined the CaseWare Group as founding employee of its analytics division, the company has built regional sales centers in the Netherlands, China and Latin America, with a customer base of close to a quarter million users in 90 countries and in 16 languages.

    Mr. Cuthbertson is a CPA (Ontario) with a specialty in Information Technology (CA●IT) and holds a Bachelor of Commerce degree from Queen’s University School of Business. He is currently a member of the Board of Directors of the University of Waterloo Centre for Information Integrity and Information Systems Assurance, and a member of the Institute of Internal Auditors (IIA) Academic Relations Committee. He is past Vice President of the Strategic and Emerging Technologies section of the American Accounting Association, and has served on the OECD (Organisation for Economic Co-operation and Development) Tax eAudit Task Group steering committee and XBRL (eXtensible Business Reporting Language) International Steering Committee.