International Conference on

Computer Auditing

2023
DePaul University,
Chicago, USA

Contact Us
icaea@icaea.net
For More Information
https://www.icaea.net/
 Message from ICAEA Chair

The ICAEA conference has come a long way since its inception in Vancouver,
Canada in 2015. In the years that followed, we have had the pleasure of
hosting ICAEA2017 in London, UK, ICAEA2018 in Dubai, UAE, and
ICAEA2021 in Tokyo, Japan. We are excited to announce that ICAEA2023 will
be held in Chicago, USA, and we would like to extend our gratitude to DePaul
University, USA, and Jacksoft, Taiwan for sponsoring the conference.

The International Computer Auditing Education Association (ICAEA) is a non-

profit organization registered in British Columbia, Canada, under Society
Incorporation Number S-0060477. Established in 2012, the organization has
more than 2000 certificate members across 20 countries.

The main objective of ICAEA is to provide potential computer auditors with a

comprehensive overview of the main activities and responsibilities of a
computer auditor. In addition, ICAEA aims to support aspiring computer
auditors in their professional development journey and define the
competencies required to become a successful computer auditor.

This year's conference will focus on the changing role of the accounting
profession, a theme that is highly relevant in today's rapidly evolving business
landscape. We are confident that the event will be a great success, providing
a platform for experts and practitioners to exchange knowledge and ideas. We
hope that all attendees will have a fulfilling and enjoyable experience.

Thank you for your support, and we welcome you to ICAEA2023 in Chicago!

Dr. Shi-Ming (Jack) Huang, CEAP, CPA, FBCS

Chairman, ICAEA

1
Message from Conference Chair

Welcome to the 2023 International Conference on Computer Auditing and

Chicago

We would like to first thank our generous sponsors, DePaul University, ICAEA
International, and Jacksoft, conference organizers and supporting staffs that
make this conference possible.

We have an exciting two-day program this year starting from the hands-on
sessions about AI auditing and machine learning on Thursday afternoon. On
Friday morning, Jason Bradley from Financial Reporting Council, UK will share
insights about using technology to enhance audit quality. Following that, our
panelists, Yulia Gurman (PCA), Richard Hwang (California State San Marcos),
and Eric Wunderlich (Baker Tilly), will talk about digital transformation and how
we can prepare our students for the future. Before the lunch break, Jeffrey
Sorensen from PwC will highlight the trends and development regarding risks
and controls in the cloud environment. The afternoon sessions will feature
speakers from Canada, Germany, Japan, UAE, and Taiwan to emphasize on
global perspectives, teaching cases and research projects.

While you are here, be sure to explore Chicago. There's something for everyone
here, from world-renowned museums and art galleries to famous restaurants
and breathtaking architecture. Take a stroll along the beautiful lakefront or enjoy
Magnificent Miles, the iconic shopping and dining destinations. Chicago is also
a city that never sleeps, so join in on the fun and experience the vibrant nightlife.

We hope you enjoy the conference and your stay in Chicago!

Conference Chair
Dr. Tawei (David) Wang

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 Program
April 27, 2023 (Thursday), DePaul Center Room 8010(or on Zoom)
TIME Topic
Overview of AI Auditing and Applications
13：00～14：00
Shi-Ming Huang, Professor, National Chung Cheng University
Python for Machine Learning in Audit
14：00～16：00
Abigail Zhang, Professor, Rutgers Business School
April 28, 2023 (Friday), DePaul Center Room 8005(or on Zoom)
TIME Topic

09：00～09：05 Opening Remark

Using Technology to Enhance Quality – Regulatory Approaches
09：05～09：50
Jason Bradley, Financial Reporting Council UK
09：50～10：05 Coffee Break
Panel Session: Digital transformation in audit and preparing students for their
career
Moderator: Hui Lin, Director, School of Accountancy and MIS, DePaul
University
10：05～11：05 Panelist:
-Yulia Gurman, VP, Internal Audit and Corporate Security, Packaging
Corporation of America
-Richard Hwang, Professor, California State University San Marcos
-Eric Wunderlich, Director, Risk Advisory Practice, Baker Tilly
Latest on Cloud Risks and Controls
11：05～11：50
Jeffrey Sorensen, Director, Risk and Regulatory Practice, PwC
Data Analysis and Smart Audit: A Case Study by using JCAATs
11：50～12：00
Sherry Huang, Chair, ICAEA Taiwan
12：00～13：00 Lunch
About the measures necessary to promote DX in audits
13：00～13：40
Keiji Yumbia, Chair, ICAEA Japan
ESG Reporting Automation
13：40～14：20
Ezz Hattab, Chair, ICAEA Middle East
14：20～14：35 Coffee Break
TBA
14：35～15：15
Georg Herde, Professor, Deggendorf University of Technology
Shareholder Reports and Corporate Value: The Text Mining Approach
15：15～15：30 Ling-Yi Chou and Xiao-Han Su
Asia University, Taiwan
A Deep Learning Approach to Time Series Anomaly Detection and Continuous
Auditing Techniques for Transaction Logs
15：30～15：45
Chia-Ming Sun, Guan-Lun Chen and Yi-Chun Sun
National Yunlin University of Science and Technology, Taiwan
Technology, Ethics, and the Pandemic: Responses from Key Accounting
Actors
15：45～16：00
Emilio Boulianne
John Molson School of Business , Concordia University , Canada
16：00～16：05 Closing Remark
3
Pre-Conference Courses
Hands-On Data Analytics Demonstration

COURSE 1: Overview to AI Auditing and Applications

Lecturer：Dr. Shi-Ming (Jack) Huang FBCS, CAP Australia, ICCP, CEAP
National Chung Cheng University
Software：JCAATs- AI Audit Software

This course is designed to teach participates an overview to apply AI into audit. It

starts to illustrate how Python, an open source AI programming language, can be
used in Auditing. It will describe how to apply the AICPA’s Audit Data Standard
formatting to a data set by using Python. It, then, introduces a python-based AI audit
software and demonstrate how it can import AICPA Audit Data Standard GL data set
into the audit software and how to develop routines to further analyses, such as data
analytic and text mining in the audit process.

COURSE 2: Python for Machine learning in Audit

Lecturer: Chanyuan (Abigail) Zhang, Ph.D. Lecturer-Assistant Professor
Rutgers Business School–New Brunswick
Software: Python

Abigail is a visiting assistant professor at the Department of Accounting and

Information Systems at Rutgers Business School. She received a Ph.D. in
accounting from Rutgers Business School in May 2022. Her research examines the
implications of emerging technologies, especially Artificial Intelligence (AI), Machine
Learning (ML), and Robotic Process Automation (RPA), in accounting and auditing.
Since 2017, Abigail has been working with several CPA firms to explore the use of
emerging technologies, especially RPA, in their audit procedures. Abigail is the
coauthor and instructor for the American Institute of CPA (AICPA) audit automation
course modules.

4
 Panel Session
Digital transformation in audit and preparing
students for their career

Moderator ： Hui Lin, Director, School of Accountancy and MIS, DePaul

University

The mission of the School of Accountancy and MIS, DePaul University is to

serve a diverse student body by providing an innovative practical
Accounting and MIS education that adds immediate value to all types of
organizations facing a global environment. The school leverages its location
in the heart of Chicago to provide students with exceptional professional
engagement opportunities. It values and creates high-quality pedagogical,
applied, and theoretical research.

Panelist：

⚫ Yulia Gurman, VP, Internal Audit and Corporate Security, Packaging

Corporation of America

⚫ Richard Hwang, Professor, California State University San Marcos

⚫ Eric Wunderlich, Director, Risk Advisory Practice, Baker Tilly

5
 ICAEA Learning Roadmap

The ICAEA Professional Certification Program is intended to establish an industry

competency standard and provide direction for the computer auditing activities
through an aggressive education program and specification of an improving standard
of professional competence. ICCP is your first step to become a professional
computer auditor.

6
 International Certified CAATs
Practitioner(ICCP)
Examination
Knowledge Inventory Accredited Graduate
Requirements
The Knowledge Inventory component ⚫ Education and Exams from an
of the exam counts for 60 percent of the Accredited Program
final grade. It is meant to test your
⚫ Hold an Earned Certificate from an
familiarity with professional knowledge
and analysis of practical application. Accredited Institution.
The exam consists of multiple choice ⚫ Experience in the Sector of
covering seven topics: Certification You are Applying for.
⚫ Computer Auditing Overview and ⚫ Agree to Our Ethical Requirements.
Understanding CAATs ⚫ Complete Annual Continuing
⚫ Legal and Ethical Issues for Education.
Computer Auditors
Designation
⚫ Computer Auditing Project Planning
To attain certification, you must have a
⚫ Data Access Skill and Knowledge minimum passing score is 70 out of 100.
⚫ Data Verify Skill and Knowledge
⚫ Data Analysis Skill and Knowledge Exam
⚫ Audit Finding Report Skill and This closed-book, 120 minutes-long
Knowledge certification exams is divided into two
components: a Knowledge Inventory
Case Study and two short computer auditing case
studies. The case study is CAATs free
The Case Study component of the
independent. You can use any CAATs,
exam counts for 40 percent of the final
such as ACL, IDEA, JCAATs, Picalo,
grade It is meant to test your familiarity
etc., to attend the exam.
with CAATs and auditing skills. The
exam consists of fill in the blank, and Examination Fee
short answer questions covering three The ICCP certification exam fee is US
topics: $370. All registrations are final, and no
⚫ Data Import Implementation refunds are possible. You will receive
⚫ Data Verification Implementation your ICCP certificate within one month
⚫ Data Analysis Implementation after passing the comprehensive exam.

7
 International Journal of Computer Auditing
ISSN：2562-9980(Print)
ISSN：2562-9999(Online)

Call for Paper

(An Official Journal for International Computer
Auditing Education Association)

This journal aims to provide a multidisciplinary platform for

the advancement of knowledge in the areas of Computer
Auditing. All business activity is goal-oriented.

Moreover, traditional financial audits are not always

assuring due to the lack of sufficient evidence or
explanations of organizational behaviour. We are in need
of a new (semiotic) paradigm that facilitates the integration
and reconciliation of traditional accounting, organizational
risk analysis, modern information systems and technology,
and modern auditing for assurance purposes.

⚫ The Latest Issue

Wang, T., 2022, Responsible Use of Artificial
All submissions must be Intelligence.
anonymous and will be peer- https://doi.org/10.53106/256299802022120401001
reviewed by an international
expert committee. The Shi-Ming Huang and Huyen Thi Thanh Phan, 2022,
reviewing procedures is double- Using Audit Command Language to Predict Tax
blind, meaning that the Litigation Risk of Vietnamese SME Companies: A
anonymity of authors and Teaching Case for Tax and AIS Courses
reviewers is preserved all along https://doi.org/10.53106/256299802022120401002
the review process.

⚫ The Most Cited Article

8
 JCAATs Python-Based Audit Software

AI Audit Software

Modern Tools for Modern Time

JCAATs is a new generation of audit software developed for the AI language Python.
In addition to the data analysis functions of traditional computer-aided audit tools
(CAATs), it also includes many artificial intelligence functions, such as Text Mining,
Machine Learning, Data Crawler, etc., allowing audit analysis can be more intelligent.
JCAATs can analyze a large amount of data, and its open data architecture can inter-
face with a variety of Databases, Cloud Data Sources, Different File Types and ACL
project, making the collection and integration of audit data more convenient and
fast. A various language visual user interface allows auditors who are not familiar
with the Python language to easily and quickly generate Python audit programs
through the simple operation of this interface by their familiar language. The audit
program is extensible and open, and is no longer limited by a few software.
Are you still using the old-style computer auditing tools? JCAATs auditing software is
a new solution in the AI era, the new future of the auditing industry, and the best
auditing software choice for you. It is the only CAATs which can be run in both Mac
and PC.

Machine Learning & Artificial Intelligence

Outlier Cluster Train Predict Trend JCAATs

JTK-Continuous JCAATs-AI
Fuzzy Join audit software
Multiple Files Audit Platform
Text Mining
Data Fusion

ODBC Fuzzy Duplicate

OPEN DATA JCAATs Keyword Audit Automation

Knowledge Network AI Audit SUPPORT
Cloud Service Text Cloud INSPIRATION Ecosystem Technical Support

SAP ERP Sentiment

AI Auditing Institute
INTERNATIONAL

Visualization Verification Comparison Analytical Data Analysis

JBOT Physical courses online course
Huge free Python
library on the web
Big Data Analysis

RegTech & Computer Audi�ng Experts

3F-2, No.180, Changan W. Rd., Datong Dist., Taipei City 10349, Taiwan (R.O.C.)
Jacksoft Commerce Automation Ltd. Tel: +886-2-2555-7886 Fax: +886-2-2555-5426 Email: acl@jackso�.com.tw
A P A C C I O o u t l o o k T O P 1 0 R e g Te c h C o n s u l t i n g / S e r v i c e s C o m p a n i e s - 2 0 1 9
 SMART AUDITING . PREDICT RISK .
JCAATs
For Your Better Audit Life
A new trend for future auditing
Establish audit robots
JCAATs follow the audit data standard of the American Institute of Certified
through JCAATs'
scripts to assist your Public Accountants (AICPA). It is not only powerful but also easy to operate. It
audit work 7/24. can expand the depth and breadth of your audit analysis, and enhance your
confidence and insight in audit results. In particular, you don't need to be a
Our JTK-Continuous computer expert to use it, using JCAATs can allow your organization to achieve
Auditing Platform benefits such as reducing risk, ensuring regulatory compliance, controlling
easily manage your costs,and increasing revenue, etc.
audit robots, quick
search reports, and
flexible daskboard. Machine Learning
▲Optimized or individual learning strategies;
It helps you to gain ▲Not only binary classification, but also
insight into data multivariate classification.
opportunities, reduce ▲Multiple Learning algorithms, such as Logis
risks, and give full play regression, decision trees, support vector
to audit value. machines, random forests, K-nearest
neighbors, outlier analysis, cluster analysis,
etc.,

Audit Automation
JTK ▲Easy import open data and develop RPA
process;
▲Log your process to become scripts which can
be run 7/24.
▲Python-based language allow to extend your
scripts functionalities.

Text Mining
▲Natural language process for multiple
languages;
▲Customized dictionary and stop words;
▲Multiple text ming algorithm, such as TF-IDF,
JCAATs keyword, world cloud, sentiment analysis,
fuzzy duplicate, fuzzy join, etc.

Intelligent Data Fusion

▲Automatically detect the encoding of data
files;
▲Import multiple data type files,such as ACL,
Delimited, JSON, XML, ODS, PDF file, PDF
table, ODBC, etc.
▲Flexible data clean, extract, export and merge
mechanisim;

Te ch n i c al S p ec if ications
For PC : For Mac:
◆CPU：Intel i5、i7 above ◆CPU：Apple M1 above
◆Memory( R A M ) ： 16 G B above ◆Memory( R A M ) ： 16 G B above
◆hard drive( H D ) ： 500 GB ◆hard drive( H D ) ： 500GB above
◆OS: Microsoft Windows 10 (64-bits) above ◆OS: Mac OS v10 above