Computer-Based Auditing and Research

Catalog description

This course examines issues relevant to planning and conduction IT (Information Technology) audit and control activities. The course covers the following conceptual areas: business risks and the management of business risk, IT risk as a component of business risk, the need to manage IT risks, and basic type of controls required in a business system in order to control IT risks. Issues associated with new risks created by the use of the internet for business applications ad electronic business are also covered. Prerequisite Course(s): Prerequisite: ACCT 411 or ACCT 610 or ACCT 725