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.
Athena Title
Acct Data Risk and Control
Equivalent Courses
Not open to students with credit in ACCT 7555E
Semester Course Offered
Offered fall and spring
Grading System
A - F (Traditional)
Student Learning Outcomes
By the end of this course, students will understand the basic computerized information systems concepts.
By the end of this course, students will understand and be able to describe the professional standards as they relate to IT Audit.
By the end of this course, students will understand and be able to describe the importance of an operating system, including identifying the principal threats and the control techniques used to minimize the possibility of actual exposures.
By the end of this course, students will understand the general and application controls found in computerized accounting systems and the methods used to assess risk for these controls.
By the end of this course, students will understand the auditor's objectives in performing an audit of a computerized information system.
By the end of this course, students will understand the purpose of and develop basic skills using Generalized Audit Software (GAS) and Computer Assisted Auditing Tools (CAATTs).
By the end of this course, students will understand the general functionality and key elements of enterprise resource planning (ERP) systems.
