Desired Course Training
Courses in the systems area were mostfrequently indicated on the returned questionnaires. Systems design concen- trating on internal controls, use of audit trails, and run to run control totals were considered to be of primary importance with regard to necessary training. Fur-thermore, the respondents considered the use of RPG or other programming language for audit retrieval, testing and verification of file integrity as required background for auditing EDP systems. Primary needs for the future are in- depth courses in the anatomy and con- trols of fmancial and materials-oriented computer systems, particularly for on- line applications. The consensus of opinion was that
the traditional auditing and accounting courses should continue to receive pri- mary emphasis but include material on computer programming and the use of quantitative methods. Another approach is to have two courses on auditing-one devoted to traditional auditing and second to cover EDP and statistical methods used in auditing.