CAST is comprised of three self-contained, but complementary modules: The Manual AIS module requires students to complete real-world business documents, journalize and post a variety of transactions, and prepare a year-end worksheet. The module now contains three alternative transaction sets to allow the instructor to rotate through them from semester to semester and to afford some variety among the transactions provided. This module may be completed before or during the completion of either the Computerized Accounting Information Systems module or the Assurance module. However, students are not required to complete this module before the other modules. The Computerized Accounting Information Systems module comprises three components: spreadsheets, general ledger software, and databases. Each of these components may be completed individually. However, the module itself is written so that each component strengthens the knowledge learned in the previous component. In addition, although self-contained, this module's value is greatest when combined with the Manual AIS module.

The Assurance module provides students hands-on experience with fundamental elements of financial statement assurance. This module comprises components related to the client acceptance decision, understanding the business environment, understanding and testing internal controls, assessing risks and materiality, conducting substantive tests, evaluating attorney's letters, performing analytical review procedures, and determining the appropriate audit opinion. These components build upon one another and should be completed in the order in which they are presented. CAST should be implemented in either an undergraduate or graduate setting and is ideally suited for simultaneous integration across assurance and information systems courses. In addition, each of the modules can be completed either as an in-class or an out-of-class assignment. CAST affords students the opportunity to develop and strengthen their analytical thinking, written and oral communication, problem solving, and team building skills.