Information Technology (IT) Auditing

Catalog description

This course centers on auditing elements of the information technology environment that are required for any financial or operational audit that is significantly dependent on computerized systems. This course exposes students to the key areas of IT auditing - security, system development, operations including business resilience - using a risk management and controls approach. The course helps students develop the ability to evaluate automated and manual controls within the IT infrastructure for potential impacts on critical attributes like confidentiality, availability, and privacy. Control failures will be covered to highlight the unique judgment decision making paradigm that auditing brings to the operation of the IT control environment. Finally, the IT related frameworks and regulations that exist within the United States will be examined.