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Our Degree Programs
Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
Training officer(s)
C.CIAMPI
Stakeholder(s)
Claire CIAMPI
Présentation
Prerequisite
Students should have little above basic knowledge of IT/IS, the structure of accounting information systems, a good general business culture and auditing such as: Concepts of IT and Auditing, Place of IT and Relationships in Organisations, Financial Auditing.
Goal
At the end of the course, the student should be able to :
- Make a diagnosis of the management information system, its architecture
- Evaluate the degree of integration of the MIS
- Describe the information management model (analytical dimensions and metadata).
- Appraise the internal control
-Distinguish between auditing around the box, through and with the computer.
-Understand the role of IT and IS governance frameworks to ensure audit quality
- Understand the mechanism and auditing activities by which the auditor seeks assurance of internal control
- Make a diagnosis of the management information system, its architecture
- Evaluate the degree of integration of the MIS
- Describe the information management model (analytical dimensions and metadata).
- Appraise the internal control
-Distinguish between auditing around the box, through and with the computer.
-Understand the role of IT and IS governance frameworks to ensure audit quality
- Understand the mechanism and auditing activities by which the auditor seeks assurance of internal control
Presentation
Reminder on the architecture of Accounting information systems
Focus on CPM tools for management accounting
The Information Management Model
Multidimensionnal analysis
Issues of integration
Internal control and IS
Concepts of IS Auditing and standards of IS auditing.
IT governance
Focus on CPM tools for management accounting
The Information Management Model
Multidimensionnal analysis
Issues of integration
Internal control and IS
Concepts of IS Auditing and standards of IS auditing.
IT governance
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours magistral | 16,00 | This will include the studies developed in the face-to-face | |
| Autoformation | |||
| Recherche | 10,00 | This will include reading various types of documents, listening to audio / watching video documents, finding and analysing documents exchanges through internet. | |
| Travail personnel | |||
| Group Project | 15,00 | Case study | |
| Stage | |||
| Visites | 0,00 | This will involve information gathering from firms (cases) to support face-to-face activities. | |
| Overall student workload | 41,00 | ||
Evaluation
Continuous Assessment, On the spot reading assessment, Presentation, and
Final Exam
Final Exam
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 16,00 | 1 | 10,00 |
| Examen (final) | |||
| Examen écrit | 0,00 | 1 | 40,00 |
| Autres | |||
| Etude de cas | 0,00 | 1 | 50,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
ALTER, S. Information Systems – A Management Perspective – 2nd Ed., The Benjamin Cummings, 1996 -
LAUDON, Kenneth; LAUDON, Jane. Managent Information Systems, Prentice Hall 11/e 2007 -
PIATTINI, Mario. Auditing Information Systems. Hershey, USA: Idea Group, 2002 -
TARANTINO, G. Anthony, Manager's guide to compliance: Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMB A-123, ASX 10, OECD principles, Turnbull Guidance, Best Practices, and case. John Wiley & Sons, 2006 -
ROBSON & al, Transforming audit technologies: Business risk audit methodologies and the audit field, Accounting Organization and Society (2007) -
FISCHER, M.J, “Real-izing” the benefits of new technologies as a source of audit evidence: An interpretive field study, Accounting, Organization and Society (1996) -
LAUDON, Kenneth; LAUDON, Jane. Managent Information Systems, Prentice Hall 11/e 2007 -
PIATTINI, Mario. Auditing Information Systems. Hershey, USA: Idea Group, 2002 -
TARANTINO, G. Anthony, Manager's guide to compliance: Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMB A-123, ASX 10, OECD principles, Turnbull Guidance, Best Practices, and case. John Wiley & Sons, 2006 -
ROBSON & al, Transforming audit technologies: Business risk audit methodologies and the audit field, Accounting Organization and Society (2007) -
FISCHER, M.J, “Real-izing” the benefits of new technologies as a source of audit evidence: An interpretive field study, Accounting, Organization and Society (1996) -