CENTRO ESCOLAR UNIVERSITY

Manila * Makati * Malolos

SYLLABUS ON AUDITING IN A CIS ENVIRONMENT

Course Number : PRAC144 Course Descriptive Title : Auditing in a CIS Environment

No of Units : 3 No of Hours per Week : 3
Pre-requisites : Auditing and Assurance Principles
CEU VISION – MISSION STATEMENT CENTRO ESCOLAR EXPECTED SCHOOL OF ACCOUNTANCY AND MANAGEMENT

UNIVERSITY PHILOSPHY
GRADUATE ATTRIBUTES (CEEGA) MISSION STATEMENT:
Ciencia y Virtud (Science and Virtue) LIFELONG LEARNER
•Learns and works independently as well as collaboratively. The School of Accountancy and Management is dedicated to a
UNIVERSITY VISION •Translates knowledge generated from research and other sources to tradition of commitment towards the formation of competent, socially
improve quality of life. –responsible, spiritually- integrated, and globally competitive
To be the University of First choice •Creates new ideas to better understand society accountants and business professionals.
•Evaluates own thinking, behavior and spirituality for self-growth
UNIVERSITY MISSION REFLECTIVE AND CREATIVE THINKER
•Thinks critically and creatively.
To promote a brighter future for our students, for the •Open-minded.
Philippines and for the world. •Solves problems systematically. VISION:
•Loves art and shows artistic sensibility.
CEU CORE VALUES CARING AND TRUSTWORTHY CITIZEN Total Quality Education for Global Accountants and Business
•Values people and acts in unity with others. Professionals
V - Valuing others, caring for them and empowering them •Commits to social justice and principles of sustainability and respect
A - Accountability, integrity and trust worthiness for diversity.
L - Lifelong learning as individuals and as an organization •Practices good stewardship and accountability.
U - Unity, teamwork and loyalty •Manifests social responsibility by helping improve conditions of
E - Excellence in all endeavors those who have less in life or circumstance.
S - Social responsibility as citizens of the Filipino nation and PROFICIENT COMMUNICATOR
of the world •Articulates ideas clearly for varied purposes and audiences of diverse
culture.
•Listens attentively, engages in meaningful exchange and shares
knowledge, values, attitudes and intentions.
•Utilizes effectively appropriate media and information technologies.
COMPETENT AND PRODUCTIVE PROFESSIONAL
•Initiates, innovates better ways of doing things and accountability.
•Promotes quality and productivity.
 BSA PROGRAM OUTCOMES:

The graduates of Bachelor of Science in Accountancy should be able to:

 resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in areas of financial accounting and
reporting, cost accounting and management accounting and control, taxation and accounting information systems;

 conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and methodologies;

 employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions;

 apply knowledge and skills to successfully respond to various types of assessments (including professional licensure and examinations); and

 confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant.

Course Description: The course exposes the learners to computerized controls and audit of the computerized controls. Learners are expected to collaborate in seeking
knowledge and principles and applying them for solving problems. In this approach to learning, learners recognize pertinent knowledge not because the teacher
identifies it beforehand but because learners realize they need it to make progress solving a problem. Between class sessions, conversations can continue electronically
on the discussion board in D2L. Learner-directed learning, rather than teacher-directed learning, is appropriate for this course because of the problem-solving demands
that learners will encounter in their roles as business, accounting, or assurance professionals. Because of the short half-life of knowledge about information technology
(IT) auditing, it is more important to learn how to solve problems rather than to learn what you might need to know right now about IT auditing. For example, due to the
increasing availability of data, organizations are demanding more insights from its analysis, from data analytics directed by management and by auditors, internal and
external. This change in the environment means that auditors must develop more analytical approaches to providing assurance.

Course Intended Learning Outcomes:

1. Cognitive Objective
 Discuss basic auditing and information technology (IT) audit concepts.
 Know the value of IT and understand the concept of IT governance
 Understand the linkage between IT and business and its role in enabling most businesses today
 Determine technology-related risks that could create major impact on businesses
 Determine audit methods/procedures necessary to assess risks and test relevant controls
 Learn how to use computer assisted audit tools (CAATs) such as the Audit Command Language available to the auditor in performing the audit.
2. Affective Objective
 Appreciate the importance of ethics in the use of information systems technology
3. Psychomotor Objective
 Apply the IT audit techniques learned using SAP as a platform
 Time
Intended Learning Outcomes Content Teaching Learning Activities Allotment Resources Assessment
1. Explain the basic auditing I. The Information System Multi-media based teaching techniques 5 hrs. Technology Quizzes
and Information Technology Audit Process
(IT) concepts. Interactive Seatwork and board work Performance based
2. Apply IT control objectives
assessments:
and techniques and integrate
these to the overall system Industry based research
and to the evaluation phase Graded Recitation
of audit work.
3. Determine audit Individual or Group Discussion
methods/procedures
Boardwork
necessary to assess risks and
test relevant controls.
Research Assignments
Multi-media based teaching techniques 7 hrs. Technology Quizzes
1. Explain the value of IT II. IT Governance
and the concept of IT Interactive Seatwork and board work Performance based
governance.
assessments:
2. Discuss the various
ethical issues, common Industry based research
fraud techniques, and Graded Recitation
internal control systems
relative to the use of Individual or Group Discussion
information systems
Boardwork
technology

Research Assignments
1. Determine technology- III. IT Service Delivery and Multi-media based teaching techniques 7 hrs. Technology Quizzes
related risks that could Support
create major impact on Interactive Seatwork and board work Performance based
businesses.
assessments:

Graded Recitation

Individual or Group Discussion

Boardwork
1. Recognize and apply IV. Protection of Information Multi-media based teaching techniques 10 hrs. Technology Quizzes
various computer- Assets
assisted audit tools and Interactive Seatwork and board work Performance based
techniques available to
assessments:
the auditor in performing
the audit.
2. Determine technology- Graded Recitation
related risks that could
create major impact on Individual or Group Discussion
businesses.
Boardwork
3. Understand and
methodically apply IT
control objectives and
techniques and integrate
these to the overall
system and to the
evaluation phase of audit
work.
4. Identify/describe the
general and application
controls found in an IT
environment.

1. Apply audit V. Computer Assisted Audit
methods/procedures
necessary to assess risks
and test relevant
controls.
2. Introduce computer-
assisted audit tools and
techniques
3. Manipulate data to
satisfy audit objectives
using generalized audit
software and/or CAATTs
4. Access effectiveness of
system controls through
use of CAATTs
Multi-media based teaching techniques 19 hrs. Technology Quizzes
Tools and Techniques
a. Application controls Interactive Seatwork and board work Performance based
b. Testing computer assessments:
application controls Industry based research
c. Computer-aided Graded Recitation
audit tools and
Hands-on exercises
techniques for
Individual or Group Discussion
testing controls
d. Embedded audit Boardwork
module
e. Generalized audit Research Assignments
software
1. Determine the need for VI. Business Continuity and Multi-media based teaching techniques 6 hrs. Technology Quizzes
businesses to ensure continuity Disaster Recovery
of operations as well as identify Interactive Seatwork and board work Performance based
relevant issues in ensuring
assessments:
business continuity in response
to unforeseen disasters
2. Discuss the continuity Graded Recitation
concepts and differentiate it
with disaster recovery. Individual or Group Discussion
Boardwork

Course Requirements: None

Grading Scheme: 2/3 Class Participation and 1/3 Periodic Exam

References:

James Hunton et al, Core Concepts of Information Technology Auditing

James A. Hall & Tommie Singleton, Information Technology Auditing and Assurance, 2nd ed, Thompson Southwestern, 2005
Certified Information Systems Auditor (CISA) Review Manual – Information Systems Audit and Control Association (ISACA) – 2006 Edition
Control Objectives for Information and Related Technologies (COBIT) 4.1

WEBSITE:

http://www.thomsonlearningasia.com
http://www.isaca.org
http://www.theiia.org
http://www.whatis.com
http://www.itgi.org

Prepared by: Reviewed by: Approved by: Date:

DR. LYSSANDER RODAN DELA CRUZ, CPA, MBA, DPA PROF. ROY RAIAN A. JOSON, CPA, MSA DR. ROSEMARIE I. SO, MBA, Ph.D BM April 15, 2019
Head, Accountancy Program Dean
PROF. ROY RAIAN A. JOSON, CPA, MSA