ACCT 423 - Information Technology Audit

Units: 3
Using information technology (IT) to audit accounting information systems. Topics include understanding IT risks, applying internal control framework to design IT internal controls, audits of computerized accounting information systems, and application of generalized audit software.

Prerequisites: ACCT 321 and ACCT 340, both with grade C or better.
Equivalent Quarter Course: ACCT 4252.
Possible Instructional Methods: Entirely On-ground, or Entirely Online.
Grading: A-F grading only.
Student Learning Outcomes - Upon successful completion of this course students will be able to:

Apply the Committee on Sponsoring Organizations of the Treadway Commission’s (COSO) Internal Control-Integrated Framework to identify the information technology (IT) risks;
Apply the Information Systems Audit and Control Association’s (ISACA) Control Objectives for Information and Related Technology (CoBIT) framework to the governance and management of IT assets;
Evaluate the design of IT controls in terms of the COSO’s Internal Control-Integrated Framework;
Develop audit programs and apply basic techniques to perform audits of computerized accounting information systems;
Apply generalized audit software to perform an audit of financial statements through the accounting information systems;
Analyze results of audit findings to communicate with those in charge of governance.