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COURSE SYLLABUS
A globally competitive institution, faithful to the teachings and tradition of the Catholic Church working towards the development of the person following the
VISION
examples of St. Arnold Janssen and St. Joseph Freinademetz.
MISSION To develop and enhance the capabilities of the person to become Witness to the Word and responsive to the demands of the society.
GLOBAL COMPETENCE
CULTURAL PRESERVATION
GOALS
ACADEMIC EXCELLENCE
SVD SPIRITUALITY
CORE VALUES Integrity, Social Responsibility, Excellence, Evangelization
COURSE TITLE AUDITING IN CIS ENVIRONMENT
COURSE CODE AUD CIS
SCHOOL YEAR AND
1st Semester, A.Y. 2018-2019
SEMESTER
Mary Jane R. Bautista
Certified Public Accountant, Master in Business Administration, Accredited Accounting Teacher by the Board of Accountancy
FACULTY
Tel No: +63 (043) 288-8686 loc. 225
Email: bautistamaryjaner@gmail.com
COURSE PRE-REQUISITES Assurance Principles, Professional Ethics and Good Governance, Accounting Information Systems
This course complements the course in auditing. It discusses information technology (IT) -related risks, security and control mechanisms and techniques
that may be employed to address the risks, and the impact of computer use on the audit. It also introduces computer assisted audit techniques and tools. In
this course, students gain an appreciation of the particular features and understanding of the risks involved in auditing in a CIS environment, the CIS controls
they would expect to find in this particular area, how auditors use CAATS (Computer Assisted Audit Techniques) in this area. The students gain hands-on
COURSE DESCRIPTION experience in the use of computers in performing audits.
COURSE OUTCOMES LINK TO PROGRAM OUTCOMES
By the end of this course, students should be able to: This learning outcome supports program outcomes:
1. Manifest skills in applying the concepts of auditing in CIS
environment. 1. Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the
areas of financial accounting and reporting, cost accounting and management, accounting and control, taxation and accounting
information sysytems.
4. Apply knowledge and skills that will successfully respond to various types of assessments (including professional licensure and
certifications)
2. Make audit plan and audit program applicable to IT audit and 4. Apply knowledge and skills that will successfully respond to various types of assessments (including professional licensure and
assurance engagements. certifications)
3. Use CAATs in auditing. 3. Employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions.
2. Conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and
4. Prepare audit reports.
methodologies.
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as
5. Apply the ISACA code of ethics in conducting IT audit. an accountant.
SESSION NUMBER Instructional delivery/ strategies/
COURSE LEARNING OUTCOMES TOPICS ASSESSMENT
(by week) activities
VMGC discussion in relation to the course, course
requirements and grading system discussion
By the end of this course, students should be 1. Overview of IT Audit
Week 1 able to: 1.1 Philippine Standards on Auditing (PSA) 401
1. Manifest skills in applying the 1.2 Philippine Auditing Practices Statements
concepts of auditing in CIS (PAPS) 1013
environment. 1.3 International Standards on Auditing (ISA)
2. Make audit plan and audit program 315 and 330
applicable to IT audit and 2. Legal and ethical isues for IT Auditors
assurance engagements. 2.1 ISACA Code of Ethics Quiz
3. Apply the ISACA code of ethics Interactive Lecturing
2.2 Irregular and illegal acts Case Analysis
in conducting IT audit. Research
2.3 Regulatory and legal issues
3. IT Risks and Controls
Week 2 3.1 Identifying IT risks
3.2 Identifying IT controls
3.3 Documenting IT controls
3.4 Monitoring IT risks and controls
4. IT Networks and telecommunications risks
4.1 Network and telecommunications securities
Week 3-4 4.2E-business risks
4.3Managing third-party providers
4.4Third party assurance services
4.5Issues of increasing importance to the
accounting profession
4.6 Controlling and auditing networks, internet,
and e-commerce
5. Data management systems
5.1 Data management approaches
Week 5 5.2 Controlling and auditing data management
systems
5.2.1 Access controls
5.2.2 Backup controls
PRELIMINARY EXAMINATION
6. IT Deployments Risks
Week 6 6.1 Developing strategic plans
6.2 Managing development projects
6.3 Acquiring software applications
6.4 Developing software applications
6.5 Changing software applications Quiz
6.6 Implementing software applications Project (Audit of the
1. Manifest skills in applying the 6.7 Controlling and auditing the systems Interactive Lecturing Information Systems and
concepts of auditing in CIS development Movie Viewing (Blackhat) Services Office of DWCC)
environment. 6.8 Controlling new systems development
6.9 Controlling systems maintenance
FINAL EXAMINATION
COURSE REFERENCES: Karla Johnstone, Audrey Gramling, Larry Tittenberg; Auditing, Ninth Edition, 2015
Louwers, Ramsay, Sinason, Strawser, Thibodeau; Auditing and Assurance Services, 6 th Edition, 2015
MEB Cabrera , Assurance Principles, Professional Ethics and Good Governance , Conanan Education Supply , 2014
MEB Cabrera, Applied Auditing, Conanan Education Supply, 2014
James Hall, Accounting Information System, Cengage Learning Inc., 2013
Alder et al., AUDITING AND ASSURANCE SERVICES 14e, Pearson Education Inc., 2013
Iris Stuart; Auditing and Assurance Services An Applied Approach, 2012
James Hall, Information Technology, Auditing and Assurance, Cengage Learning, Ltd., 2016