AC-460 Advanced Auditing
This course provides a detailed examination of audit sampling and internal control. Students learn to apply audit sampling to the audit of sales, cash receipts and accounts receivable. Concepts and postulates with respect to the effects of information technology on the audit process are covered in depth. Key areas of potential computer risk are identified, including Operations, Data Management, Systems Development, System Maintenance, Electronic Commerce, and Computer Operations. The issues most relevant to the auditor's assurance responsibilities in each of these risk areas are developed. A fully functional version of Audit Command Language (ACL) provides students with hands-on audit experience.
Credits
3