IS AUDIT AND CONTROL
Année du cours : 1 année(s)
Etablissement : IÉSEG School of Management
Langue : English
Formation(s) dans laquelle/lesquelles le cours apparait :
Période : S2
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.
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
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
