Course Description

This course provides the theory and application of auditing through the use of information systems. Topics include authoritative information technology control frameworks; computer security; continuous auditing; and audit approaches to new and emerging technologies.

Rationale

This course is a progression of the concepts learned in ACCT 404. The information will now be practically applied to those in the IT field or those that have an interest in this area.

Measurable Learning Outcomes

Upon successful completion of this course, the student will be able to:

1. 1. Develop a risk-based IT audit strategy to be in compliance with IT audit standards.
   2. Evaluate an organization’s IT strategy, organizational structure, resource investment, and management and monitoring of controls.
   3. Assess that an organization’s practices for the acquisition, development, testing, implementation, and maintenance of information systems align with the organization’s strategies and objectives.
   4. Analyze an organization’s policies, standards, procedures, and controls to ensure the safeguarding of assets.
   5. Integrate the biblical worldview in the context of information systems auditing.

Course Assignment

Textbook readings and lecture presentations/notes

Course Requirements Checklist

After reading the Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.

Discussions (3)

The student is required to provide a thread in response to a selected problem from the approved choices. Each thread must be 300 words in length and incorporate at least 2 scholarly citations in the current APA format. The student is also required to reply to 2 other classmates’ threads. Each reply must be 250 words in length and include at least 1 scholarly citation in the current APA format. Acceptable sources include the textbook and scholarly articles.

Individual Project Assignments (8)

The purpose of the Individual Project Assignments is to become familiar with the practical application of the course content and to begin analyzing the information from a mini-case study perspective. The problems assigned for the Individual Project Assignments will vary in nature, depending on the material being covered in the respective module: week.

Faith Integration Project Assignment

A minimum 1,000-word essay will be prepared by the student. The project must briefly describe how the Bible is related to the topics covered in the course. Students are encouraged to post their essays to the Community & Collaboration Discussion for their peers to view and respond to.

Audit Command Language (ACL) Project Assignments (2)

The purpose of the ACL Project Assignments is to give the student hands-on experience with auditing and using IT software.