This cource explores critical gesture in observing the problems related to the impact of information technology to auditing. Therefore learning source will be taken from the published articles, besides of course auditing information system books. Besides literature theory, the students also will study one of popular software of Information Systems Auditing, Audit Command Language (ACL) which can be used to explore companyies data to evaluate and analyze them. The most aplicable reasons are 1. all accounting transaction are assisted by computer system therfeore the audit of data stored on the system must be audited using CAATS 2. The future of all financial transaction are depend on information system. 3. the students must be prepared to face the change