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IS AUDIT AND CONTROL

2016-2017

IESEG School of Management ( IÉSEG )

Code Cours :

1617-IÉSEG-M1S2-ACC-MA-EI47UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Master1S2English
Professeur(s) responsable(s)C.CIAMPI
Intervenant(s)Claire CIAMPI


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 :
- Make a diagnosis of the management information system, its architecture
- Evaluate the degree of integration of the MIS
- Describe the information management model (analytical dimensions and metadata).
- Appraise the internal control
-Distinguish between auditing around the box, through and with the computer.
-Understand the role of IT and IS governance frameworks to ensure audit quality
- Understand the mechanism and auditing activities by which the auditor seeks assurance of internal control

Contenu du cours

Reminder on the architecture of Accounting information systems
Focus on CPM tools for management accounting
The Information Management Model
Multidimensionnal analysis
Issues of integration
Internal control and IS
Concepts of IS Auditing and standards of IS auditing.
IT governance


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
lecture16,00   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.
Independent study
Group Project15,00   Case study
External teaching source
Visits0,00   This will involve information gathering from firms (cases) to support face-to-face activities.
Charge de travail globale de l'étudiant41,00  

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
Participation16,00110,00
Final Exam
Written exam0,00140,00
Others
Case study0,00150,00
TOTAL     100,00

Bibliographie

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

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

  • 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 -

  • ROBSON & al, Transforming audit technologies: Business risk audit methodologies and the audit field, Accounting Organization and Society (2007) -

  • FISCHER, M.J, “Real-izing” the benefits of new technologies as a source of audit evidence: An interpretive field study, Accounting, Organization and Society (1996) -


Ressources internet



 
* Informations non contractuelles et pouvant être soumises à modification
 
 
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