305230 (v.2) Accounting (IS Auditing) 332

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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
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.
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.
Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.
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.
Unit Assessment Breakdown:	Participation 25%, IS Audit Report 25%, Audit Software Exercise 25%, Research Project 25%. This is by grade/mark assessment.
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