Prereq MBA 8683 or Acct 4210. This course covers auditing and assurance topics in depth from professional and research perspectives. The topics include audit judgment research, substantive teaching research, fraud, going concern judgments, attestation engagements, international auditing, professional ethics, and litigation issues. Topics of current interest are also covered. Topics covered include concurrent and continuous auditing of applications, auditing of system development, internal control as a function of system design, and maintenance of data quality.
Students develop and implement audit approaches for information systems.
This course is designed to develop knowledge and skills for security of information and information systems within organizations. It focuses on concepts and methods associated with planning, designing, implementing, managing, and auditing security at all levels and on all systems platforms, including worldwide net-works. The course presents techniques for assessing risk associated with accidental and intentional breaches of security. It covers the associated issues of ethical uses of information and privacy considerations. This course provides in-depth use of methods for performing financial statement analyses in order to evaluate questions regarding a company's profitability, liquidity, solvency, and market value.