IAF610 - Computerized Auditing
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|Last revision date||Mar 7, 2013 1:37:46 PM|
|Last review date||Apr 8, 2013 10:16:28 AM|
This subject expands upon the principles studied in Auditing. The course covers the audit of computer based information systems. Students will study a variety of topics including: computer controls, electronic commerce systems, enterprise systems, computer assisted audit tools and techniques, auditing the revenue and expenditure cycles, and the application of ACL audit software. Pre-requisite: IAF520
One credit towards the Bachelor of Commerce - International Accounting and Finance degree programs
Upon successful completion of this subject the student will be able to:
1.Examine the nature of the financial statement audit process and the role of the information systems auditor.
2.Describe the types of controls, risk assessment and audit of controls (manual and automated).
3.Assess and evaluate the impact of general, access, application controls and the control environment on the audit.
4.Examine and evaluate the impact of systems development controls on the audit.
5.Design tests of controls and CAAT's
6.Critique and understand the impact of e-Business, outsourcing, computer fraud and computer crime.
Cheating and Plagiarism
Each student should be aware of the College's policy regarding Cheating and Plagiarism. Seneca's Academic Policy will be strictly enforced.
To support academic honesty at Seneca College, all work submitted by students may be reviewed for authenticity and originality, utilizing software tools and third party services. Please visit the Academic Honesty site on http://library.senecacollege.ca for further information regarding cheating and plagiarism policies and procedures.
All students and employees have the right to study and work in an environment that is free from discrimination and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office at firstname.lastname@example.org.
Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic success. If you require accommodation, contact the Counselling and Disabilities Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.