ACG 381 - Information Systems Control and Audit

Institution:

Bryant University

Subject:

Description:

Session Cycle: Fall Yearly Cycle: Annual This course will cover basic auditing concepts applicable in a wide variety of different contexts. Theoretical constructs to be discussed include the nature of evidence and the evidence gathering process, the components of risk and their effects on the audit process, and the influence of various organizational structure and culture on internal controls. The course will include applications of auditing concepts control systems, and the use of information technology to conduct various types of audit tests. In this course students focus on the evaluator role of an accounting and information systems professional. Junior standing is required. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Directed Study, Lecture College of Business Undergraduate Division Accounting Department Course Attributes: Accounting Concentration, Acctg. Info. Sys. Conc.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.bryant.edu

Phone Number:

(401) 232-6000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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