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INFORMATION SYSTEMS AUDIT

2016-2017

IESEG School of Management ( IÉSEG )

Code Cours :

1617-IÉSEG-M1S1-ACC-MA-EI27UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Master1S1English
Professeur(s) responsable(s)J.IMONIANA
Intervenant(s)Joshua IMONIANA


Pré requis

Students should have little above basic knowledge of IT/IS, the structure of accounting information systems, a good general business culture and auditing such as: Concepts of IT and Auditing, Place of IT and Relationships in Organisations, Financial Auditing.

Objectifs du cours

At the end of the course, the student should be able to:
- Distinguish between auditing around the box, through and with the computer.
- Understand the mechanism by which the auditor seeks assurance of the internal control through COBIT 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 in financial auditing.
- Perform reviews for compliance needed for SOX, PCI and IT Governance.
- Advise on ISM (Information Security Management) and Policy Implementation.
- Perform and document electronic work-papers to meet up with standards.
- Prepare reports based on the job done to serve various users.

Contenu du cours

Concepts of IS Auditing, Tasks and Knowledge Statements. IS Auditing Standards and Guidelines
Auditing IT/IS and Engagement Planning
IT auditing working papers procedures
Controls to audit in the IT Environment watching COBIT
Auditing General IT/IS Controls
Auditing Business Application Systems. ERP, Legacy Systems and Cloud computing.
Auditing Softwares, Tools & Techniques
Performing CAAT - Computer Assisted Audit Techniques to support the substantive tests
IT Governance and Compliance – SOX, PCI, etc. What does the IT Governance involve in terms of compliance and what are the auditors’ responsibilities?


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00   This will include the studies developed in the face-to-face
Independent work
Research10,00   This will include reading various types of documents, listening to audio / watching video documents, finding and analysing documents exchanges through internet.
External teaching source
Visits10,00   This will involve information gathering from firms (cases) to support face-to-face activities.
Charge de travail globale de l'étudiant36,00  

Méthodes pédagogiques

  • Presentation
  • E-learning
  • Research
  • Interactive class


Évaluation

Continuous Assessment, On the spot reading assessment, Presentation, and
Final Exam

Type de ContrôleDuréeNombrePondération
Continuous assessment
Oral presentation0,00120,00
Participation16,00120,00
Final Exam
Written exam2,00140,00
Others
Written Report0,00110,00
Case study0,00110,00
TOTAL     100,00

Bibliographie

  • ALTER, S. Information Systems – A Management Perspective – 2nd Ed., The Benjamin Cummings, 1996 -

  • PIATTINI, Mario. Auditing Information Systems. Hershey, USA: Idea Group, 2002 -

  • TARANTINO, G. Anthony, Manager's guide to compliance: Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMB A-123, ASX 10, OECD principles, Turnbull Guidance, Best Practices, and case. John Wiley & Sons, 2006 -

  • LAUDON, Kenneth; LAUDON, Jane. Managent Information Systems, Prentice Hall 11/e 2007 -


Ressources internet



 
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