In this module, participants will engage in multiple group discussions and exercises to discuss the use of automated tools and techniques in auditing. The session will include discussion of best practices for data acquisition, how to request the right information for the audit procedures being performed, and opportunities for dual-purpose testing (using data analytics procedures to obtain evidence simultaneously for risk assessment and substantive testing). Participants will have the opportunity to apply the material to design a dual-purpose revenue test for one of their own clients.