You will need to use online sources such as Google, and possibly other resources, and, possibly, the ISACA or ACFE or AICPA web sites, to research your answer
Using the 5 bullet points below as a guide, write a brief essay regarding ACL Use the Internet and search engines for your research:
1. What in your opinion are the most critical characteristics or functionalities of ACL and why? (Choose at least one characteristic or functionality; choose no more than three. One is sufficient.)
2. Do other computer aided audit tools (e.g., Idea) have these characteristics or functionalities?
3. Do spreadsheet programs (e.g., Excel) have these characteristics or functionalities?
4. What does the literature indicate the most critical these characteristics or functionalities of aided audit tools are?
5. Suppose your superior or your client was weighing using only a spreadsheet program versus using a spreadsheet program and ACL in performing an audit for fraud. What would you communicate to them in regard to the benefit – the salient characteristics or functionalities discussed above — of ACL?
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