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A Review by Paul D. Warner I recently attended a multimedia sym- posium where most of the presenters
were from academia. Many of the presentations described how multimedia
could be used in the classroom to enhance the students' classroom learning
experience. The classroom model is great for the student, but many practitioners
find it impractical for use in providing CPE for themselves and their busy
professional staffs. One-on-one, computer-based CPE is an attractive alternative. It requires
an interactive multimedia approach which is lacking in most of the classroom
models. The participants at the multimedia symposium had the opportunity
to observe what venders are doing in the interactive training field. One
such vender is Evoke, who has released two CD-ROMs for CPE: Kess' 1995
Individual Income Tax Update (it is being revised for 1996) and The
Interactive Yellow Book. Both use the power of multimedia to provide
an engaging and enjoyable way to gain 8 hours of CPE credit. I tested The
Interactive Yellow Book. The Interactive Yellow Book uses full-motion video clips, full-color
graphics, sounds and "hot-linked" text to cover all generally-accepted
government auditing standards for financial statements and financial and
performance audits. Evoke utilizes licensed course content from the AICPA, which includes--
* General Standards * Recent Yellow Book Changes * Yellow Book CPE Requirements * External Quality Control Review * Field Work Standards for Financial Audits * Reporting Standards for Financial Audits * Field Work Standards for Performance Audits * Reporting Standards for Performance Audits In addition to the course material, Evoke's Yellow Book includes
practice aids which can be used in your practice. They include‹ * sample reports which comply with the Yellow Book general standards.
* uniform review guides for single audits, which contain checklists
and reports designed to assure that the scope of desk reviews and quality
control reviews fulfill their objectives and are consistent among agency
audit organizations. * proposed legislation. * guide to GAO online information. Along with the course content, the CD-ROM provides all the related primary
source material which is referenced throughout the course. The technology
used allows these source materials to be referenced as needed: * Government Auditing Standards "Yellow Book" 1994
Revision * Related Statements on Auditing Standards (SASs) * GAO interpretations of CPE The program presents the user with three choices--Course, Authority,
and Test. The Course and Authority segments are completely integrated.
As a result, you do not have to track through the material in a linear
manner. In fact, the interface invites you to go off in different directions
to explore topics more fully. The flexibility is reinforced by the extensive
use of audio and video clips which provide timely advice and give you tips
on handling important issues. The course segment consists of the following topics: * Introduction to the Yellow Book * Qualifications Standard * The Independence Standard * Due Care and Quality Standard * Field Work/Financial Audits * Reporting /Financial Audits * Field Work/Performance Audits * Reporting /Performance Audits Clicking on any one of the topics brings up a brief audio/visual description
of the segment's content. A table of contents is also presented. The course
material is accessed by clicking on a table of contents topic. The course material contains imbedded icons which allow you to directly
access citations from the Yellow Book, GAO interpretations, etc. which
support the course text. Other icons bring up comments, examples and questions.
There is even a bookmark capability. In addition, any of the material contained
on the CD-ROM can be printed. The test is also linked to the appropriate section of the course material
so that the answers can be checked. You cannot change the answer to a question
once you have answered it unless you completely retake the entire examination.
The Authority segment consists of the following topics: * Yellow Book * CPE interpretation as it applies to the Yellow Book * SASs (only those applicable to GAGAS) * Practice Aids which includes-- * illustrative unqualified opinion on general-purpose financial statements
* illustrative report on compliance * illustrative report on internal control * illustrative report on schedule of Federal awards * uniform desk review guide for single audits. The Interactive Yellow Book provides an easy way to obtain 8
hours of CPE credit. You complete the exam included on the disk, then print
and fax your answers to Evoke. Evoke handles and processes the user's certification
within 48 hours. Windows 3.1 or later, 486/33 MHz CPU, 8 MB RAM, 2 MB available hard
disk space, 640 x 480 256 color monitor, 2x CD-ROM, Sound Blaster or compatible
sound card, speakers or headphones, printer. (I ran the program under Windows
for WorkGroups and Windows NT and did not encounter any operational problems.)
Additional CD-ROMs can be purchased for $15 each plus shipping and handling.
Evoke 6150 Stoneridge Mall Road, Suite 365 Pleasanton CA 94588 (800) 250-5888 * Paul D. Warner, PhD, CPA, is technology editor of The CPA
Journal and a professor and head of the accounting department at Hofstra
University. Editors: Paul D. Warner, PhD, CPA Hofstra University L. Murphy Smith, DBA, CPA Texas A&M University AUGUST 1996 / THE CPA JOURNAL
The
CPA Journal is broadly recognized as an outstanding, technical-refereed
publication aimed at public practitioners, management, educators, and
other accounting professionals. It is edited by CPAs for CPAs. Our goal
is to provide CPAs and other accounting professionals with the information
and news to enable them to be successful accountants, managers, and
executives in today's practice environments.
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