ACCT 551 - Information Technology Auditing

Institution:

California State University-Chico

Subject:

Description:

3 SP ACCT 421 or instructor permission. Using SAP, this course takes a hands-on approach to attest and assurances services of IT auditors. The course emphasizes the assessment of internal and computer controls in order to identify key risks within accounting cycles. Students gain knowledge of appropriate data processing methods as well as segregation of incompatible IT functions in the system. Within several accounting cycles, students test general, application, and security controls to identify key audit concerns and focus audit effort on "most important assertions." The assessment of application controls involves a review of input, processing, and output controls. Students assess factors that contribute to IT fraud, identify seeded fraud schemes, and respond to seeded fraud-related detected misstatements. Finally, students consider methods of information system maintenance and configuration for stronger controls.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csuchico.edu

Phone Number:

(530) 898-6116

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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