| Course ID: | ACCT 7630. 3 hours. |
| Course Title: | Accounting Data, Risk, and Control |
Course
Description: | Examination of the control and security of accounting
information systems with an auditing perspective. Topics covered
include the IT audit process, types of IT audits, computer-
assisted audit tools and techniques (CAATTs), IT governance,
ethics, and other related topics. Students will spend significant
time learning computerized auditing tools and techniques. |
| Oasis Title: | Acct Data Risk and Control |
Semester Course
Offered: | Offered fall and spring semester every year. |
| Grading System: | A-F (Traditional) |
|
| Course Objectives: | 1. To identify and describe basic computerized information
systems concepts;
2. To understand and describe the professional standards as they
relate to IT Audit;
3. To understand and describe the importance of an operating
system, including identifying the principal threats and the
control techniques used to minimize the possibility of actual
exposures;
4. To identify and describe the general and application controls
found in computerized accounting systems and the methods used to
assess risk for these controls;
5. To identify the auditor's objectives in performing an audit
of a computerized information system;
6. To understand the purpose of and develop basic skills using
Generalized Audit Software (GAS) and Computer Assisted Auditing
Tools (CAATTs).
7. To understand the general functionality and key elements of
enterprise resource planning (ERP) systems. |
| Topical Outline: | • Auditing and IT Auditing Overview
• IT Risks and Frameworks
• IT Governance
• IT Outsourcing and Third Party Risk
• General and Application Controls
• Computer Assisted Audit Tools (CAATTs)
• Enterprise Resource Planning (ERP) systems |