2021 - 2022 College Catalog 
    
    Dec 07, 2021  
2021 - 2022 College Catalog

ACCT 410 - Information Systems Audit and Control


Credit Hours: 3
Lecture Hours: 3
Laboratory Hours: 0

Prerequisite(s): ACCT 310  with C- or better or Permission of Instructor

Restriction(s): None

Corequisite(s): None

This course is designed as the capstone course to the Information Systems Auditing curriculum. This will include topics covering but not limited to: Standards & Guidelines for IS Auditing, Internal Control Concepts, IT Audit Planning Process, IT Audit Management, Audit Evidence Process, Support Tools & Frameworks, Technical Infrastructure and Service Center Management.

Student Learning Outcomes of the Course:
  1. Students will be able to identify auditing standards, auditing ethics, certification boards and examinations associated with the auditing profession.
  2. Students will be able to identify the PDC model of controls as well as identify specific controls associated with each type as well as identify the auditing standards associated with evidence.
  3. Students will be able to identify the components of the audit approach under the CobiT model
  4. Students will be able to identify the role of management and proper IT governance in mitigating risk.
  5. Students will be able to identify risks and controls associated with the major IT auditing categories.
  6. Students will be able to demonstrate usage of a CAAT to complete an audit case study.
  7. Students will be able to identify appropriate audit procedures to plan and execute a proper IS audit