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Accounting & Finance Accounting

Certificate for Module (Audit Analytics)
證書(單元 : 審計分析)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
Application Code

Study mode
Start Date
03 Oct 2024 (Thu)
Next intake(s)
April 2025
2 months to 2.5 months
Course Fee
Deadline on 20 Sep 2024 (Fri)
2867 8409
2861 0278
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The programme aims to provide students with the knowledge and skills to apply data analytics to enhance the quality and efficiency of audit processes. It will also introduce how the latest advances in artificial intelligence facilitate the application of audit analytics.   AI supported Audit Analytics will be taught with Demonstration using ChatGPT.

Programme Details

Intended Learning Outcomes (ILOs) of the Programme

On completion of the programme, students should be able to

  1. acquire essential techniques in audit analytics;
  2. use audit analytics related software commonly used in organisations;
  3. interpret different scenarios of big data analytics auditing; and
  4. apply audit analytics to corporate continuous monitoring and supporting business processes.

Mode: Part-time

The duration of the programme is  10  weeks (Contact hours: 30 hours)

Assessment and Award

  • Continuous assessment : in-class exercise (30%) and individual assignment (70%).
  • Upon successful completion of the programme,students who have passed the continuous assessment with attendance no less than 70% will be awarded within the HKU system through HKU SPACE a "Certificate for Module (Audit Analytics)".


1. Introduction:

  • Competing on analytics
  • Data analytics in auditing & continuous auditing (application, evolving approaches, and benefits)
  • Introduction to audit analytics related software & tools
  • Audit software (e.g. ACL, IDEA)
  • Visualisation packages (e.g. TABLEAU, QLIKVIEW)
  • Statistical packages (R Studio, SAS, SPSS)

2.  Audit analytics in analytical procedures (I)

  • Descriptive analysis (Demonstration using ACL)
  • Data analysis – Part 1 (Demonstration using ACL)
    • Summarising your results: Stratify & Classify and Summarise
    • Aging analysis
    • Examining sequence and gap

3.  Audit analytics in analytical procedures (II)

  • Data analysis – Part 2 (Demonstration using ACL)
    • Relating and joining tables
  • Benford analysis
  • Identifying duplicated records
  • ACL scripting and functions (Date & time, text manipulation and searching)
  • Developing audit trail and workpapers

4.  Audit analytics in analytical procedures (III)

  • Advanced data analytics practice
    • Analytics on Journal Entries

5.  Introduction to Audit Exploratory Analytics and Risk Assessment

  • Data visualisation using Tableau
  • Ratio analysis
  • Continuous assessment
  • Structured data, big data and open data

6.  Audit Exploratory Analytics (I)

  • Data interpretation concepts for Visualised Analytics
  • Visualised Analytics – Part 1 (Demonstration using Tableau)
    • Basic operations
    • Geographic visualisation
    • Trend analysis
    • Multi-dimensional analysis with trends

7.  Audit Exploratory Analytics (II)

  • Visualised Analytics – Part 2 (Demonstration using Tableau)
    • Linear regression analysis and confidence interval
    • Discrete numerical analysis
    • Management reporting

8.  Audit Exploratory Analytics (III)

  • Advanced data analytics practice
    • Analysis using retail sales data, big data and open data

9.  Audit Exploratory Analytics (IV)

  • Project presentation for Audit Exploratory Analytics

10. Data mining in Audit (I)

  • Data mining techniques – Part 1 (Demonstration using R Studio)
    • Network analysis
    • Clustering

11. Data mining in Audit (II)

  • Data mining techniques – Part 2 (Demonstration using R Studio)
    • Regression models
    • Decision tree

12. Introduction to AI supported Audit Analytics (Demonstration using ChatGPT)

  • Establishing audit testing scenarios
  • Developing testing scripts


Application Code 2250-AC146A Apply Online Now
Apply Online Now

Class Details

October 2024 intake "Tentative Schedule"

Class Period
Day Time Venue
03 October 2024 - 05 December 2024 Thursday 19 :00 - 22 :00 To be confirmed


A detailed timetable will be emailed to students one week before the class begins. If not, please contact us through email at​

All courses are subject to sufficient enrolment. HKU SPACE reserves all rights to make revisions or alternations to the course schedule, content, tutor or other details if necessary.



Application Fee

HK$150 (Non-refundable)

Course Fee
  • Course Fee : HK$7500 (Course Fees paid are not refundable and transferable if courses are successfully commenced in any one of HKU SPACE Learning Centers except as statutorily provided or under very exceptional circumstances)

Entry Requirements

Applicants shall hold:

(a) a bachelor’s degree awarded by a recognised university or equivalent; or

(b) an Associate Degree / a Higher Diploma or equivalent and have at least 2 years of work experience; or

(c) relevant and recognised professional qualifications.


Applicants with other qualifications and substantial senior level work experience will be considered on individual merit.


Tutor Profile


Dr. Yiu now heads up the risk management function of a clearing house in Hong Kong. He was Associate Director of one of the Big-4 firms and Assistant General Manager of an internal audit function of a note-issuing bank in Hong Kong. He has extensive risk management and audit experience and served as a lecturer in various academic programmes and professional courses in the past 9 years.



  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
證書 (單元 : 審計分析)
COURSE CODE 33C158469 FEES $7,500 ENQUIRY 2867-8474
Continuing Education Fund Continuing Education Fund
This course has been included in the list of reimbursable courses under the Continuing Education Fund.

Certificate for Module (Audit Analytics)

  • This course is recognised under the Qualifications Framework (QF Level [5])


Online Application Apply Now

Application Form Download Application Form

Enrolment Method
Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and the applicant’s name.. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying  “Course Application” on the envelope.  HKU SPACE will not be responsible for any loss of payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (course enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, continuing students of award-bearing programmes, if their programmes offer online service, may also pay their course fees by Online WeChat Pay, Online Alipay and Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.


  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolement Centres and avoid making cheque payment under this circustance.
  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque or PPS (for online payment only) will normally be reimbursed by a cheque, and fees paid by credit card will normally be reimbursed to the payment cardholder's credit card account.
  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • Receipts will be issued for fees paid but HKU SPACE will not be repsonsible for any loss of receipt sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to "HKU SPACE" to any of our enrolment centres. 
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