Vision: “Truth and Goodness in Man and for Mission: Produce, through responsive curriculum, morally upright, committed

ce, through responsive curriculum, morally upright, committed and

all others through Education” competent graduates capable of meeting the growing human resources needs in the
profession, government, business, industry and home.
Tomas del Rosario College
City of Balanga
College Department

Course Code: Comp5

Course Title: Auditing in CIS Environment

I. Course Description: This course complements the course in auditing. It discusses information technology – related risks, security and control mechanisms and techniques that may be employed
to address the risks, and the impact of computer use on the audit. It also introduces computer assisted audit techniques and tools. In this course, the student gain an appreciation of the particular
features and understanding of the risks involved in auditing in a CIS environment, the CIS controls they would expect to find in this particular area, how auditors use CAATs in this area. The
students gain hands-on experience in the use of computers in performing audits.
II. Course Credits: 3 units
III. Course General Objectives: To recognize techniques applied in auditing in CIS environment

Time Frame Topics Intended Learning Outcomes Teacher- Learner Assessment Methods/
Activities Tasks

 6 hours  The Computer Environment  Describe an electronic data processing system and unique characteristics of specific  Reporting  Quizzes
EDP systems.  Audio visual
 6 hours  Discuss the impact of computers on accounting systems. presentations
 4.5 hours  Specify major types of computer fraud.  Discussion
 1.5 hours  Preliminary Examination
 3 hours  Internal Control in the  Understand the auditor’s responsibilities with respect to the internal control over  Reporting  Quizzes
Computer Information EDP activities.  Audio visual
 6 hours System  Know internal control over EDP activities. presentations
 6 hours  Describe general controls.  Discussion
 1.5 hours  Understand application controls.  Midterm Examination
 1.5 hours
 3 hours  Auditing in a Computer  Understand the effects of computers on the audit process.  Reporting  Quizzes
 3 hours Information Systems  Know how audit planning is done in a CIS environment.  Audio visual
 6 hours Environment  Understand the basic audit procedures applied in evaluating the internal control and presentations
substantive testing in a CIS environment.  Discussion
 3 hours  Be familiar with the various audit techniques using computers.
 1.5 hours  Be familiar with PAPS 1013, Electronic Commerce- Effect on the Audit of Financial
Statements.  Final Examination
 1.5 hours

Prepared by: Recommending approval: Approved by:

Christine Joyce R. Berganio Jefferson Triguero Marina B. Santos, Ed. D. Mercedes G. Sanchez, Ed. D.
Vision: “Truth and Goodness in Man and for
all others through Education”
Instructor
Mission: Produce, through responsive curriculum, morally upright, committed and
competent graduates capable of meeting the growing human resources needs in the
profession, government, business, industry and home.
Tomas del Rosario College
City of Balanga
Department Chair College Dean Vice President for Academics,
Student Affairs and Extension Services