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ACCT 5324. Information System Auditing & Assurance. 3 Hours.

Students study the linkage between auditing concepts and professional standards and their application to information system principles, processing, and control. Professional practice and experience in the use of the computer as an audit tool is introduced through the use of Generalized Audit Software. Students are provided with an understanding and hands-on familiarity with skills necessary to assess controls over computerized information systems and to accomplish computer assisted auditing procedures to render an opinion regarding the integrity of financial information produced by those systems. Knowledge of these concepts help prepare the student to practice in a technologically enhanced auditing environment.
Prerequisite: Admission to the MS in Accounting Program.