Module Information
Module Description
This module takes a holistic view of accounting and finance and the evolution from traditional to digital models. These changes necessitate new and more relevant ways of approaching the profession and dealing with the challenges associated with technology-driven finance and accounting business models. This module provides a brief overview of different technology types, and then details their use and business implications.
Module Learning Objectives
- Understand the importance of big data analytics and technologies in collecting audit evidence
- Explore Artificial Intelligence, Drones, and Blockchain as audit technologies
- Describe the exceptional exceptions framework in prioritizing exceptions