Ce cours apparaît dans les formations suivantes :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS

Pré requis

Students should have little above basic knowledge of IT/IS, the structure of accounting information systems, auditing and a good general business culture. Overall, students are required to be able to demonstrate good analytical skills when confronted with various types of information systems auditing tasks.

Objectifs du cours

The late 20th century witnessed an increase in implementation of IT and IS strategies as a competitive advantage and this has persisted to date. However, the auditing activities that would comfort the stakeholders about the integrity of the accounting information systems and the resulting reporting procedures have not been implemented in the same pace.

At the end of the course, the student should be able to:
- Go beyond the idea of auditing around the computer but place more emphasis on auditing through and with the computer.
- Understand the mechanism by which the auditor seeks assurance of the internal control processes by mitigating the apparent risk exposures with a level of IT auditing activities.
- Draw out an IT auditing plan, implement a level of test of general controls and also exercise application tests to assist the substantive procedures.
- Perform a documentation of electronic work-papers to meet up with standards and also learn why certain Big Auditing firms and the 2nd-tier firms are reluctant to implement it.
- Prepare reports based on the job done to serve various users.

Contenu du cours

Topic 1
Concepts of IS Auditing, Taks and Knowledge Statements. IS Auditing Standards and Guidelines- What does auditing around, with and through the computer entail and which are the standards?

Topic 2
Auditing IT/IS and Engagement Planning - Which are the mechanisms and how does the auditor seek assurance of the internal control processes by mitigating the apparent risk exposures with a level of IT auditing activities?

Topic 3
IT auditing working papers procedures - How does the traditional procedure differ from the electronic and how does the mechanism look like?

Topic 4
Auditing Softwares, Tools & Techniques - Which to use?

Topic 5
Systems Development Life Cycle,Infrastructure /Acquisition Practices . Analysis of General Controls in place to address information systems threats, vulnerability and risks (Organizational Controls; Acquisition Development, Maintenance & Documentation Controls; Hardware & Operation Controls; Access and Technical Support Controls); what is the impact in the assurance services or financial statement auditing as a matter of scope?

Topic 6
Business Application Systems. Analysis of Application System Controls (Vulnerability, Confidentiality, Accountability, Auditability & Classification of risks) - Can one also adopt other criteria by analyzing the rate at whch business are prone to: Erroneous record keeping, Unacceptable accounting, Business interruptions, Erroneous management decisions, Fraud and Embezzlement, Statutory sanctions, Excessive costs, Loss or destruction of assets, Competitive disadvantage?

Topic 7.
Performing CAAT - Computer Assisted Audit Techniques to support the substantive tests & Exercising on Data Analytics - How could you build one? IS Audit Reporting – What does IS audit reporting entail?

Topic 8
IT Governance - What does the IT Governance involve and what are the auditors’ responsibilities?

Topic 9
Contemporary Issue in IS Auditing - Robotics Process Automation in Auditing - What does RPA entail and what is its effect on IS Auditing process?

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• E-learning
• Interactive class
• Presentation
• Research

Évaluation

Continuous assessment (usually a presentation), final exam.

Bibliographie

• * Articles and other course materials will be provided on the course website prior to the beginning of the course. - () -

Ressources internet

• * Course website - please check regularly and come to class with printouts of the material for each class. -