This course is designed to enhance the student’s understanding of audit risks and control risks relevant to audits in computerized environments. The course addresses the implementation and evaluation of security and controls in these environments; the techniques necessary to perform external EDP audits; auditing using CAATs; basic considerations in auditing EDI systems; and, audit and control issues associated with eCommerce, networks, VPNs and continuous auditing. The course will focus on auditing of Information Systems, which produce internal and external reports. Students will be introduced to audit approaches, computer risks, concerns related to internal controls and techniques for evaluating systems and business processes. Students will also be able to assess the integrity of data used in various management reports. Lect: 3 hrs. Prerequisites: (ACC 521 and ITM 696) or CBS 503 or CBS 504 or BIS 504 or ITM 305 or Direct Entry, Antirequisites: BIS 505, BIS 807, CBS 505, CBS 506, ITM 420 Course Weight: 1.00 Billing Units: 1
