EDP auditing instruction using an interactive generalized audit software

Most auditing curricula do not provide students with experiential reinforcement of auditing and/or computer auditing concepts. This paper reports on an interactive generalized audit software package that has been designed to fill this educational void. The TREAT package consists of four different modes of operation with four audit eases that enable students to gain hands-on audit experience. The features of the TREAT package are similar to many accounting firms generalized audit software packages. Students using the package and its audit cases have proven TREAT to be an effective and efficient pedagogical tool.