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ACCOUNTANCY DEPARTMENT

COURSE SYLLABUS

A globally competitive institution, faithful to the teachings and tradition of the Catholic Church working towards the development of the person following the
VISION
examples of St. Arnold Janssen and St. Joseph Freinademetz.
MISSION To develop and enhance the capabilities of the person to become Witness to the Word and responsive to the demands of the society.
 GLOBAL COMPETENCE
 CULTURAL PRESERVATION
GOALS
 ACADEMIC EXCELLENCE
 SVD SPIRITUALITY
CORE VALUES Integrity, Social Responsibility, Excellence, Evangelization
COURSE TITLE AUDITING IN CIS ENVIRONMENT
COURSE CODE AUD CIS
SCHOOL YEAR AND
1st Semester, A.Y. 2018-2019
SEMESTER
Mary Jane R. Bautista
Certified Public Accountant, Master in Business Administration, Accredited Accounting Teacher by the Board of Accountancy
FACULTY
Tel No: +63 (043) 288-8686 loc. 225
Email: bautistamaryjaner@gmail.com
COURSE PRE-REQUISITES Assurance Principles, Professional Ethics and Good Governance, Accounting Information Systems
This course complements the course in auditing. It discusses information technology (IT) -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, students 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 (Computer Assisted Audit Techniques) in this area. The students gain hands-on
COURSE DESCRIPTION experience in the use of computers in performing audits.
COURSE OUTCOMES LINK TO PROGRAM OUTCOMES
By the end of this course, students should be able to: This learning outcome supports program outcomes:
1. Manifest skills in applying the concepts of auditing in CIS
environment. 1. Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the
areas of financial accounting and reporting, cost accounting and management, accounting and control, taxation and accounting
information sysytems.

4. Apply knowledge and skills that will successfully respond to various types of assessments (including professional licensure and
certifications)

2. Make audit plan and audit program applicable to IT audit and 4. Apply knowledge and skills that will successfully respond to various types of assessments (including professional licensure and
assurance engagements. certifications)
3. Use CAATs in auditing. 3. Employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions.
2. Conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and
4. Prepare audit reports.
methodologies.
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as
5. Apply the ISACA code of ethics in conducting IT audit. an accountant.
SESSION NUMBER Instructional delivery/ strategies/
COURSE LEARNING OUTCOMES TOPICS ASSESSMENT
(by week) activities
VMGC discussion in relation to the course, course
requirements and grading system discussion
By the end of this course, students should be 1. Overview of IT Audit
Week 1 able to: 1.1 Philippine Standards on Auditing (PSA) 401
1. Manifest skills in applying the 1.2 Philippine Auditing Practices Statements
concepts of auditing in CIS (PAPS) 1013
environment. 1.3 International Standards on Auditing (ISA)
2. Make audit plan and audit program 315 and 330
applicable to IT audit and 2. Legal and ethical isues for IT Auditors
assurance engagements. 2.1 ISACA Code of Ethics Quiz
3. Apply the ISACA code of ethics Interactive Lecturing
2.2 Irregular and illegal acts Case Analysis
in conducting IT audit. Research
2.3 Regulatory and legal issues
3. IT Risks and Controls
Week 2 3.1 Identifying IT risks
3.2 Identifying IT controls
3.3 Documenting IT controls
3.4 Monitoring IT risks and controls
4. IT Networks and telecommunications risks
4.1 Network and telecommunications securities
Week 3-4 4.2E-business risks
4.3Managing third-party providers
4.4Third party assurance services
4.5Issues of increasing importance to the
accounting profession
4.6 Controlling and auditing networks, internet,
and e-commerce
5. Data management systems
5.1 Data management approaches
Week 5 5.2 Controlling and auditing data management
systems
5.2.1 Access controls
5.2.2 Backup controls
PRELIMINARY EXAMINATION
6. IT Deployments Risks
Week 6 6.1 Developing strategic plans
6.2 Managing development projects
6.3 Acquiring software applications
6.4 Developing software applications
6.5 Changing software applications Quiz
6.6 Implementing software applications Project (Audit of the
1. Manifest skills in applying the 6.7 Controlling and auditing the systems Interactive Lecturing Information Systems and
concepts of auditing in CIS development Movie Viewing (Blackhat) Services Office of DWCC)
environment. 6.8 Controlling new systems development
6.9 Controlling systems maintenance

7. Managing the IT function


Week 7 7.1 Organizing, financing, staffing, directing,
controlling
7.2 Controlling and auditing computer
operations

8. Evaluation of computer-based systems


8.1 Legal, ethical, auditing and information
Week 8-9 system control standards
8.1.1 Legal and ethical requirements
8.1.2 Auditing standards relevant to
information technology (IT)
8.1.3 Computer control guidelines
8.2 Evaluation objectives
8.2.1 Efficiency, effectiveness and
economy of IT use
8.2.2 Compliance with policies, statutes
and regulations
8.2.3 Evaluation of internal control in
computer-based systems
8.2.4 Fairness of financial statement
representations and the
accuracy and completeness of
accounting records
8.2.5 Evaluation methods and
techniques
8.2.5.1 Planning, scheduling and
staffing
8.2.5.2 Obtaining an understanding of
systems in business context
8.2.5.3 Documenting systems and
elements of control structure
8.2.5.4 Tests of features, controls,
transactions and balances
8.2.5.5 Supervision, review and quality
assurance
MIDTERM EXAMINATION
8.3 Communicating the results of evaluations:
8.3.1 Types of reports
8.3.1.1 Levels of Assurance
8.3.1.2 Importance of communication
1. Manifest skills in applying the skills Interactive Lecturing
concepts of auditing in CIS 8.3.1.3 Follow up-frequency, timing Peer Discussion Quiz
Week 10-11 environment. and reporting Hands-on Exercises Hands-on Examination
2. Use CAATs in auditing. 8.3.1.4 Specific types of evaluations
3. Prepare audit reports. 8.4 Computer-assisted audit techniques
(CAATs)
8.4.1 Audit productivity software
8.4.2 Generalized audit software tools
8.4.3 Testing computer application
controls
8.4.4 Computer-aided audit tools and
techniques for testing controls
8.4.5 Continuous auditing techniques
Week 12-14 8.4.6 Hands-on training with ACL
9. Audit software
9.1 Capabilities and limitations of generalized
audit software
9.2 Steps in managing generalized audit
software
9.3 Problems in using generalized audit
software
9.4 Capabilities and limitations of industry-
specific audit software
9.5 Use of systems software and specialized
audit software
9.6 Control and integrity issues in specialized
audit software
PREFINAL EXAMINATION

Week 15 10. Auditing the revenue cycle using ACL


10.1 Audit objectives, controls and tests of
Week 16 controls
11. Auditing the expenditure cycle using ACL
Week 17 12. Completing the IT Audit
1. Manifest skills in applying the 12.1 The IT audit life cycle Interactive Lecturing
concepts of auditing in CIS 12.2 The Four types of IT audit Peer Discussion Quiz
environment. Hands-on Exercises Hands-on Examination
Week 18 2. Use CAATs in auditing. 13. Fraud, schemes, and fraud detection
13.1 The fraud diamond
13.2 Sarbanes-Oxley Act
13.3 Fraud Schemes
13.4 Auditor’s responsibility for detecting fraud
13.5 Fraud detection techniques using ACL

FINAL EXAMINATION
COURSE REFERENCES:  Karla Johnstone, Audrey Gramling, Larry Tittenberg; Auditing, Ninth Edition, 2015
 Louwers, Ramsay, Sinason, Strawser, Thibodeau; Auditing and Assurance Services, 6 th Edition, 2015
 MEB Cabrera , Assurance Principles, Professional Ethics and Good Governance , Conanan Education Supply , 2014
 MEB Cabrera, Applied Auditing, Conanan Education Supply, 2014
 James Hall, Accounting Information System, Cengage Learning Inc., 2013
 Alder et al., AUDITING AND ASSURANCE SERVICES 14e, Pearson Education Inc., 2013
 Iris Stuart; Auditing and Assurance Services An Applied Approach, 2012
 James Hall, Information Technology, Auditing and Assurance, Cengage Learning, Ltd., 2016

ADDITIONAL Video and multimedia presentations. Accounting journals.


SUPPLEMENTARY
MATERIALS:
COURSE REQUIREMENTS: Attainment of a grade of at least 82%
COURSE POLICIES: A. Students are allowed 11 absences. All absences after that shall mean excessive absences, which will merit a grade of 70%.
B. The student’s responsibility is to come to each class prepared. He/she is also expected to take all examinations on the dates scheduled. He/she should
read the assigned materials and solve assigned problem materials prior to class. He is expected to attend each class and participate actively in the
discussion.
C. Special exams/ quizzes will be allowed only for extreme cases or sickness. Reason due to sickness must be supported with medical certificate. For
extreme cases they should bring parents to school.
D. Students are expected to be academically honest. Cheating, lying and other forms of immoral and unethical behavior will not be tolerated. Any student
found guilty of cheating in examinations or plagiarism in submitted course requirements will (at a minimum) receive 70% or failure in the course.
E. Cellular/Mobile phones should always be in silent mode during class hours; the use of cellular phone is prohibited in class unless a special permission is
sought. Cellular phones cannot be used as calculator during examination.
F. Borrowing of calculators during examination is strictly prohibited.
G. Any complaints (teaching, grades, etc) against the teacher or against classmates (relative to the class) should be properly addressed to me for appropriate
action. Students may seek the help and guidance of the Dean of Accountancy in resolving the issue with the subject-teacher.
H. The grading system will be 10% for preliminary examination, 15% for midterm, 20% for the pre-finals and 25% for the final examinations. The remaining
30% will come from the class standing divided among quizzes, projects, assignments, recitation, and seat works.

GRADING SYSTEM: Preliminary Examination 10%


Midterm Examination 15%
Prefinal Examination 20%
Final Examination 25%
Class Standing:
Project 10%
Quizzes, 10%
Seatwork, 10%
Attendance,
Recitation)
Total 100%
CONSULTATION PERIOD 2:00 P.M.-3:30 P.M. TTH
ASSESSMENT
COURSE OUTCOME PERFORMANCE INDICATORS EVIDENCES OF PERFORMANCE PERFORMANCE STANDARD
By the end of this course, students should be able Following a set of rubrics, students are expected to 82% minimum compliance to all
to: accomplish and/or present the following: course requirements.
1. Manifest skills in applying the concepts of
Audit report of the Information Systems and Services
auditing in CIS environment.
Office of DWCC.
2. Develop audit plan and audit program applicable
Submit audit report of the Information
to IT audit and assurance engagements. Systems and Services Office of DWCC.
3. Use CAATs in auditing.
4. Prepare audit reports.
5. Apply the ISACA code of ethics in conducting IT
audit.

Prepared by: Approved by:

MARY JANE R. BAUTISTA, CPA, MBA DR. ALELI C. DUGAN, CPA


Faculty/ Department Dean Vice President for Academic Affairs

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