Abstract
Auditing firms can potentially increase their organisational memory and enhance learning from computerised aids. One potential application of computerised aids in auditing firms is training for strategic systems auditing (SSA) or business risk auditing, which is increasingly popular in these firms. Even the American Institute of Certified Public Accountants, (AICPA) has endorsed the use of SSA for evaluating audit evidence (AICPA, 2002; Power, 2007). Better SSA expertise among auditors might help to avoid the problems that have been observed with this method. We suggest that different training mechanisms be implemented when training novice and experienced auditors.