本課程主要採用 PBL 教學方法，透過實際操作 AI 稽核軟體，使學生能夠掌握以下學習目標：
1. 理解電腦稽核的基本概念與專業倫理。
2. 探索電腦稽核方法與工具的發展演進。
3. 學習應用電腦稽核輔助技術與 AI 稽核軟體，提升稽核效率。
4. 透過實作練習，熟悉 AI 稽核軟體在稽核作業中的應用。
5. 透過實務案例訓練，培養學生解決電腦稽核問題的能力。
6. 本課程是屬於 SDG16範疇。

1. This course mainly provides students with an understanding of how to process smart auditing by using big data analysis and AI.
2. The course will assist students to build different computerize audit script program such as the audit production cycles, procurement cycles, and sales cycles, etc.
3. The course uses the teaching method of Project Based Learning. Through case guidance and project implementation, students can fully understand how to use computer systems to assist in data analysis, and then stimulate students' critical thinking ability and writing data Analyze audit procedures. This course will invite experienced practitioners to teach together, so that students can be more integrated with the practitioners.
4. This course will use ACL audit software and Relational Database.
5. The course will relate to SDG16 with the Justice.