ACCT 421 - EDP Computer Auditing

3 Credits
This course is designed to cover the techniques of computer auditing. The course provides the student with an in-depth view of computer auditing activities, computer information system control, design and implementation of audit tests, computer-aided audit tools and techniques, and electronic commerce systems.

Prerequisite(s): ACCT 320
Course Learning Outcomes:
1. Assess the internal control structure of a computer system.
2. Summarize fraud detection procedures in a computer-based environment.
3. Explain ethical issues related to the use of information technology.
4. Compose and communicate audit findings to various parties.
5. Evaluate evidentiary audit datamaterial obtained during the audit.
6. Formulate audit tests for evaluating computer information systems.
7. Apply computer-aided audit tools.