P: A514 or equivalent. Addresses special problems in auditing
information technology. Introduces the concepts and principles of
auditing accounting information systems, including the control
environment, general and application controls, and controls in a
real-time IT environment. Provides an understanding of the basics of IT
audit planning, control assessment, evidence gathering and evaluation,
and communication of audit findings. Enables students to become familiar

with the IT auditing profession, professional associations, IT audit
certification, and IT audit resources available online. Examines the
role of IT assurance, especially as it relates to electronic commerce
(“e-commerce”), and the likely future development path of web-based
transaction processing and information reporting.