2020-2021 Catalog

AC 540 Auditing Techniques

This course focuses on the methodology for auditing system controls and provides the fundamental concepts of auditing to help students explore the opportunities and challenges of being an information system auditor. Students will study auditing processes and technology involved with modern computer systems as well as obtain an understanding of risks, control objectives, and standards. The course examines the importance of internal controls and of audit planning to obtain appropriate evidence to prepare an audit report.