Module Descriptors
MANAGEMENT OF INFORMATION SYSTEMS AUDIT AND INTERNAL CONTROL (D/L)
COIS60675
Key Facts
Digital, Technology, Innovation and Business
Level 6
15 credits
Contact
Leader: Janet Francis
Email: J.Francis@staffs.ac.uk
Hours of Study
Scheduled Learning and Teaching Activities: 3
Independent Study Hours: 147
Total Learning Hours: 150
Assessment
- ASSIGNMENT weighted at 100%
Module Details
Module Indicative Content
Information Systems (IS) are at the heart of every organisation and many modern businesses would simply stop and fail without them. The application of IS audit and internal control techniques have become the backbone, for many organisations, of successful management controls strategy.
During the module, students will be introduced to concepts of:
the role of the IS auditor; the audit plan; audit methodology; the audit process; computer-assisted audit tools and techniques; the management of IS audits; and compliance with governance standards, regulations and legislation. We will also explore why data integrity, reliability and validity are important, and how controls can be used to maintain IS quality. We will consider how computer audit can help protect organisations against computer fraud and cyber-crime using the application of a risk oriented approach to audit.
Students will study today's IS audit environment and how far audit techniques have come. How the lack of strong internal audit control techniques may have contributed to financial disasters, for example, Enron and Worldcom.
During the module, students will be introduced to concepts of:
the role of the IS auditor; the audit plan; audit methodology; the audit process; computer-assisted audit tools and techniques; the management of IS audits; and compliance with governance standards, regulations and legislation. We will also explore why data integrity, reliability and validity are important, and how controls can be used to maintain IS quality. We will consider how computer audit can help protect organisations against computer fraud and cyber-crime using the application of a risk oriented approach to audit.
Students will study today's IS audit environment and how far audit techniques have come. How the lack of strong internal audit control techniques may have contributed to financial disasters, for example, Enron and Worldcom.
Module Additional Assessment Details
A written assignment weighted at 100% (learning outcomes 1, 2, 3 and 4)
Assignment of 3000 words in length.
Sumative assessment will be based on individuals demonstrating their understanding of the application of computing audit techniques to a case study.
Assignment of 3000 words in length.
Sumative assessment will be based on individuals demonstrating their understanding of the application of computing audit techniques to a case study.
Module Learning Strategies
Directed learning supported by one to one contact with academics to encourage the student knowledge, critical thinking and their application of that knowledge being learned. On-line materials will highlight topical issues and best practice case studies. Course content and exercises will be presented on Blackboard. Delivery content will be supported by the use of on-line educational video clips and case study scenarios. Formative feedback, by e- mail, will be given in response to regular exercises.
Module Texts
Title: Information Technology Control and Audit, Authors: Sandra Senft and Frederick Gallegos, Publisher: CRC Press, Year: 2009, 3rd Edition, ISBN: 978-1-4200-2742
Title: Under Control: Governance across the Enterprise (Available as an e-book), Author: Jacob Lamm, Publisher: Apress, Year: 2009, Web ISBN: 1-4302-1592-5
Title: Stepping Through the IS Audit, 4th Edition, Authors: J.L. Bayuk, Publisher: ISACA, Year: 2004, ISBN: 978-1893209770
Title: Under Control: Governance across the Enterprise (Available as an e-book), Author: Jacob Lamm, Publisher: Apress, Year: 2009, Web ISBN: 1-4302-1592-5
Title: Stepping Through the IS Audit, 4th Edition, Authors: J.L. Bayuk, Publisher: ISACA, Year: 2004, ISBN: 978-1893209770
Module Resources
Internet, webcam, Skype, e-Library Resources, Text books as necessary
Module Special Admissions Requirements
None.