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syllabus-auditing_ACC403_200802 - Sabanc University-FMAN...

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Sabancı University-FMAN ACC 403- AUDITING Spring 2009 Instructor : Füsun Akkal Bozok Office FMAN 1039 Phone : (0216) 483-9678 Fax : (0216) 483-9699 E-mail : [email protected] Office hours : Thursday 13:30-14:30 and by appointment. Course Description and Objectives : This course is an introduction to Auditing in General and an Introduction to Audit of Information Systems. . Some of the topics covered include: Basic Auditing Concepts Introduction to Financial Statement Auditing Auditing Internal Controls Audit Reports and Professional Responsibilities Principles of Auditing Information Systems The primary objective of the course is to teach the students basic auditing terminology like Internal Control, Evidence accumulation, Auditing Standards, Tests of Controls, Substantive Tests of Transactions, Audit Sampling and Risk Assessment. The second objective of this course is to teach the student the principles of auditing information systems. To achieve this objective, the course focuses on identifying key threats and describes the audit test and procedures in: o Operating systems o Data management systems o e-Commerce and Internet risks o Computer center operations and disaster recovery o Software development process Learning Outcomes: Upon successful completion of the course, the student should be able to: 1. Understand and use basic auditing terminology. 2. Understand the role of Audit in society and the basic Audit Process 3. Describe basic audit risks; Business risks, Detection and Control Risks. 4. Evaluate the Internal Control environment and assess the Control risk for specific engagements.
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2 5. Interpret Audit reports.
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