Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 4.0 |
Laboratory: | 1 x 1 Hours Weekly |
Seminar: | 1 x 3 Hours Weekly |
Co Requisite(s): | 10989 (v.4) Accounting (Auditing) 300 or any previous version
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Syllabus: | Information Systems auditing and assurance. Practice in assessing risks and internal controls in information systems environments, and also in using computer-assisted auditing techniques. |
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Unit Outcomes: | On successful completion of this unit students will have - Been introduced to the discipline of computerised information systems auditing, as practised by independent and by internal auditors in the private and public sectors. Developed an understanding of the auditing standards applicable to the different types of audits as they affect information systems auditing. Developed an understanding of information systems to a level sufficient for them to understand the major risks and controls and the ways in which audit evidence can be obtained. Practice in assessing risks and internal controls in information systems environments. Practice in using computer-assisted and other techniques for auditing information systems. Developed an ability to make and communicate professional judgements. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | ACL Services Ltd, ACL for Windows Version Workbook, ACL Services Ltd. Hickman, J. (2000) Practical IT Auditing, Warren, Gorham & Lamont. Information Systems Audit & Control Association, Control Objectives for Information and Related Technologies (COBIT). Warren, J. D., Edelson, L. W. & Parker, X. L. (2000) Handbook of IT Auditing, Warren, Gorham & Lamont. Weber, R. (1999) Information Systems Auditing: Conceptual Foundations and Practice (2nd Ed.), Prentice Hall. |
Unit Texts: | Hall, J.A. (2000), Information Systems Auditing and Assurance. Cincinnati, South Western College Publishing. |
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Unit Assessment Breakdown: | Participation 25%, IS Audit Report 25%, Audit Software Exercise 25%, Research Project 25%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Supplemental | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | | | 2004 | Bentley Campus | Semester 2 | Y | | | | 2004 | UHK SPACE Main Campus | Trimester 2A | Y | | | | 2004 | UHK SPACE Main Campus | Trimester 3A | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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