Merchandise hardware: A case designed to teach students generalized audit software using Microsoft Access

ABSTRACT This paper provides an educational case wherein students learn how Microsoft Access (“Access”) can be used as Generalized Audit Software (“GAS”). Students export data from an Access database provided in the case that simulates a portion of the Expenditure Cycle in the Accounting Information System (“AIS”) used by the case company. Students then import the downloaded data into another Access database where Queries and a Module are used as GAS to analyze and audit the data. In the case, students assume the roles of accounts payable manager, general ledger accountant, procurement manager and internal/external auditor, thereby learning that not only auditors but also accountants and managers can use GAS. Once the students have created and executed the Access GAS procedures illustrated in the case, they are given an assignment that includes modifying a case GAS procedure, documenting GAS procedures, and recommending and implementing improvements in the case AIS based on GAS results. The case is design...