Information System Assurance and Advisory

Catalog description

This course provides students with a specialized understanding of information system assurance and advisory services within the context of internal control, financial reporting, and compliance. The course examines the control environment and the implementation of controls in various computer systems, encompassing networks, client/server setups, operating systems, database management systems, enterprise resource planning systems, and applications operating on these systems. Furthermore, it explores substantive tests and tests of controls using software applications for retrieving and analyzing computerized data. The course aims to foster a understanding of the principles guiding the audit of internal controls over financial reporting.