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ACC 411 Module Four Short Paper Guidelines and Rubric ACC 411 Module Four Short Paper Guidelines and Rubric Overview: Advances in technology have impacted many facets of the auditing process, from assessing risk and internal control to conducting substantive procedures. These changes both create challenges and offer opportunities for auditing professionals. Prompt: For this short paper, you will use the internet to research the impact of a specific technology on auditing. You will provide a description of the technology, an explanation of its current and potential future impact on auditing, and a suggestion of how auditing and auditors can better adapt to the changes brought about by the technology. Use the resources provided in this module for help choosing and researching a topic. Specifically, the following critical elements must be addressed: Technology Description: Provide a brief description of the technology you chose. Impact on Auditing: Provide an explanation of the current impact of the technology on auditing and its potential future impact. Support your analysis with research. Suggestions for Adapting: Provide suggestions for how auditors can better adapt to the changes brought about by the technology. If the technology you chose creates challenges for the profession, make suggestions for how auditors can adapt to meet these challenges. If the technology offers opportunities for the profession, make suggestions on how auditors can better adapt to take advantage of these opportunities. Support your suggestions with research. Rubric Guidelines for Submission: The short paper should follow these formatting guidelines: 1–2 pages, double spaced, with 12-point Times New Roman font, one- inch margins, and citations in APA style. Critical Elements Exemplary Proficient Needs Improvement Not Evident Value Technology Description Provides a brief description of the technology chosen (100%) Provides a brief description of the technology chosen, but the description is inaccurate or unclear (55%) Does not provide a description of the technology chosen (0%) 30 Impact on Auditing Meets “Proficient” criteria and demonstrates a keen understanding of both the current and potential future impact of the chosen technology on auditing (100%) Provides a detailed explanation of both the current and potential future impact of the chosen technology on auditing and effectively supports the explanation with research (85%) Provides an explanation of the current impact of the chosen technology on auditing but does not provide an explanation of the potential future impact or does not support the explanation with research, or the explanation is illogical or unclear (55%) Does note provide an explanation of the current and future impact of the chosen technology on auditing (0%) 30 Critical Elements Exemplary Proficient Needs Improvement Not Evident Value Suggestions for Adapting Meets “Proficient” criteria and provides insightful suggestions on how auditors can better adapt to the challenges or opportunities created by the chosen technology (100%) Provides appropriate suggestions for how auditors can better adapt to the opportunities or challenges created by the chosen technology and effectively supports the suggestions with research (85%) Provides suggestions on how auditors can better adapt to the opportunities and challenges created by the chosen technology, but the suggestions are not supported by research or are inappropriate or unclear (55%) Does not make suggestions on how auditors can better adapt to the challenges or opportunities created by the chosen technology (0%) 30 Articulation of Response Submission is free of errors related to citations, grammar, spelling, syntax, and organization and is presented in a professional and easy to read format (100%) Submission has no major errors related to citations, grammar, spelling, syntax, or organization (85%) Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideas (55%) Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas (0%) 10 Total 100% ACC 411 Module Four Short Paper Guidelines and Rubric Rubric