| Course ID: | ACCT 7630. 3 hours. |
| Course Title: | Systems II |
Course Description: | Examines 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, various
types of SAS 94 audits, ethics, and other related topics.
Students will spend significant time learning computerized
auditing tools and techniques. |
| Oasis Title: | SYSTEMS II |
| Duplicate Credit: | Not open to students with credit in ACCT 8300 |
Semester Course Offered: | Offered spring semester every year. |
| Grading System: | A-F (Traditional) |
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| Course Objectives: | 1. To identify and describe basic computerized information systems concepts;
2. To identify and describe the general and application controls found in
computerized accounting systems and the methods used to assess risk for these
controls;
3. To identify, describe and assess systems development and documentation controls
and how they impact computerized accounting systems;
4. To identify and describe hardware and systems software controls and how they
impact computerized accounting systems;
5. To understand system security controls and the impact of these controls on the
overall reliability of computerized accounting information systems;
6. To identify the auditor's objectives in performing an audit of a computerized
information system;
7. To identify the techniques available to help the auditor test computer programs;
8. To develop skills in IS audit using ACL. |
| Topical Outline: | 1. Review of risk, control and IT Audit
2. Computer operations
3. Database Management Systems
4. Organizing the IT Function
5. ERP Systems
6. System development
7. Network, internet, & e-commerce
8. Computer-assisted audit tools and techniques
9. CAATTS in revenue and expenditure cycles
10. Audit Command Languages |