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Internal Audit 2

General

Prefix

ACCT

Course Number

404

Course Level

Undergraduate

Department/Unit(s)

College/School

Herberger Business School

Description

Governance and security issues related to information technology.

Prerequisites

Credits

Min

3

Max

3

Repeatable

No

Goals and Diversity

MN Goal Course

No

Cultural Diversity

No

Learning Outcomes

Outcome

Evaluate the role internal auditors play in assessment and review of information controls and how these controls fit into the governance process within an organization.

Outcome

Describe how information technology controls relate to internal audit standards and guidelines and how this process is viewed by regulatory bodies.

Outcome

Recognize which information technology processes with organizations are prone to control issues and how this will affect the internal auditor's allocation of resources.

Outcome

Identify the roles and responsibilities for various groups within an organization regarding internal controls over information technology.

Outcome

Interpret the relationship between technology and the corporate governance profile of the organization.

Outcome

Analyze fraud risks and controls as they relate to information technology.

Course Outline

Course Outline

Information security governance. 11% Developing the information technology audit plan. 14% Information technology risks and controls. 16% Auditing information technology projects. 14% Auditing application controls. 18% Continuous auditing. 16% Assessment activities. 11%

Dependencies

Programs

ACCT404 is a completion requirement for: