COLEGIO DE DAGUPAN

Arellano Street, Dagupan City

School of Business an Accountancy
COU!SE S"LLABUS
#irst Se$ester, School "ear %&'()%&'*
I+ COU!SE IN#O!,A-ION
Course Name : Auditing in CIS Environment Pre-Requisite : Acctg. 16 & 17
Course Code : Accounting 6 Co-Requisiste : N ! A
Course Credit : " units #ate o$ Im%&ementation : 'une 16( )1*
Contact +ours : ,* -ours Setting :
Course #escri%tion:
.-is course com%&ements t-e course in auditing. It discusses in$ormation tec-no&og/ 0I.1 2 re&ated ris3s( securit/ and contro& mec-anisms and
tec-niques t-at ma/ 4e em%&o/ed to address t-e ris3s( and t-e im%act o$ com%uter use on t-e audit. It a&so introduces com%uter assisted audit
tec-niques and too&s. In t-is course( students gain an a%%reciation o$ t-e %articu&ar $eatures and understanding o$ t-e ris3s invo&ved in auditing in a
CIS environment( t-e CIS contro&s t-e/ 5ou&d e6%ect to $ind in t-is %articu&ar area( -o5 auditors use CAA.S 0Com%uter Assisted Audit .ec-niques1
in t-is area.
7enera& 849ectives:
At t-e end o$ t-e semester( t-e student s-ou&d 4e a4&e to:
#eve&o% a so&id accounting $oundation in %re%aration $or t-e CPA &icensure e6aminations.
A%%&/ conce%ts o$ Audit in a CIS environment and gain succinct $ami&iarit/ o$ t-e CAA.s.
Acquire %ro$essiona& 3no5&edge( %ro$essiona& s3i&&s( and %ro$essiona& va&ues o$ integrit/( -onest/( and o49ectivit/ in as%ects o$ 4usiness
documents and transactions
Incu&cate in t-e minds o$ students t-e va&ues o$ et-ica& %ractices in com%&iance to ru&es and regu&ations 5it- -is or -er c-osen %ro$ession
II+ COU!SE !E.UI!E,EN-S
Page | 1
1. +andouts
.it&e!.o%ic .erm A%%ro6imate Num4er o$
Pages
I. S/stems +ard5are Prelim
I. S/stems Arc-itecture and So$t5are Pre&im
I. S/stems Net5or3 :idterm
E&ectronic Commerce :idterm
I. S/stems Ris3 :anagement Semi-$ina&
I. S/stems Contro&s ;ina&
III+ COU!SE CO/E!AGE
<earning 849ectives <earning Contents!.o%ics .ime ;rame :et-odo&ogica& Strategies <earning Assessment
=ee3 #a/
Recite and assimi&ate t-e
Co&&ege P:>8.
+ave an overvie5 o$ I. S/stems
+ard5are
<ist t-e com%onents o$ com%uter
-ard5are
Enumerate t-e t/%es o$
com%uters
Identi$/ t-e common
c-aracteristics and ro&es o$
com%uters
Interna&i?ation o$ t-e
P-i&oso%-/( >ision( mission(
and 849ectives
Course overvie5
C&assroom %o&ic/
P!ELI,S0
I. S/stems +ard5are
- Com%uter -ard5are
com%onents
- ./%es o$ com%uters
- Common c-aracteristics o$
di$$erent t/%es o$
com%uters
- Common com%uter ro&es
'
1

#iscussion o$ t-e
P-i&oso%-/( >ision(
:ission and 849ectives(
Course 8vervie5 and
C&assroom Po&icies
#iscussion on I.
S/stems +ard5are( its
com%onents( t/%es(
c-aracteristics and
common ro&es
C&ass interaction 2 5-at
are t-e t/%es o$
com%uters( com%onents
o$ -ard5are.
Ro&e P&a/ 2I&&ustration o$
t-e Co&&ege P-i&oso%-/(
>ision( :ission( &
849ectives
Assignment 2 on
di$$erent com%uter
conce%ts.
Recitation on -ard5are
com%onents( t/%es(
c-aracteristics and
common com%uter ro&es
#e$ine 5-at is @SA
Identi$/ radio $requencies
Bno5 t-e essence and use o$
memor/ cards( $&as- drives and
t-e conce%t o$ 5rite once and
read man/
I. S/stems +ard5are 0contCd1
- @niversa& seria& 4us
- :emor/ cards
- ;&as- drives
- Radio $requenc/
identi$ication
- =rite once and read man/
%
1

<ecture on t-e I.
S/stems +ard5are
0continuation1 2 memor/
cards( $&as- drives(
t/%es o$ radio
$requencies
Com%re-ensive qui? on
di$$erent I. S/stems
+ard5are conce%ts.
Page | 2
84tain a 4ac3ground o$ I.
S/stems Arc-itecture and
So$t5are
#e$ine o%erating s/stems( 5-at
is an access contro& so$t5are &
data communications so$t5are.
I. S/stems Arc-itecture and
So$t5are
- Introduction
- 8%erating s/stems
- Access contro& so$t5are
- #ata communications
so$t5are
1
1

#iscussion on
introduction to I.
S/stems Arc-itecture
and So$t5are and ot-er
su4com%onent to%ics
Recitation on various I.
s/stems Arc-itecture
and So$t5are to%ics 2
o%erating s/stems(
access contro& so$t5are(
etc.
<earn t-e 4asics o$ data
management
Identi$/ data management
s/stem
Bno5 5-at are ta%e and dis3
management s/stems
enumerate t-e e6am%&es o$
uti&it/ %rograms
I. S/stems Arc-itecture and
So$t5are 0contCd1
- #ata management
- #ata4ase management
s/stem
- .a%e and dis3
management s/stems
- @ti&it/ %rograms
(
*
1

C&ass Interaction 2
%resenting common
sam%&es o$ uti&it/
%rograms
#iscussion o$ conce%ts
re&ating to data( ta%e
and dis3 management
Assignment regarding
data4ase management(
#A:S( ta%e and dis3
management s/stems
Seat5or3 on common
e6am%&es o$ uti&it/
%rograms
P!ELI,
E2A,INA-ION
+ave an overvie5 o$ t-e I.
S/stems Net5or3 In$rastructure
Ae $ami&iari?ed 5it- enter%rise
net5or3 arc-itectures
<ist t-e di$$erent t/%es o$
net5or3
Enumerate t-e common net5or3
services
,ID-E!,0
I. S/stems Net5or3
In$rastructure
- Introduction
- Enter%rise net5or3
arc-itectures
- ./%es o$ net5or3s
- Net5or3 services
3

1

C&ass &ecture on I.
s/stems in$rastructure(
enter%rise net5or3
arc-itectures
C&ass interaction 2
%resenting t-e common
t/%es o$ net5or3s
Assignment on I.
S/stems Net5or3
In$rastructure(
Enter%rise Net5or3
arc-itectures
Recitation on t-e
di$$erent t/%es o$
net5or3s and services
84tain understanding on
net5or3 standards and %rotoco&s
Enumerate and 3no5 t-e
$unctions o$ t-e s%eci$ic &a/ers o$
t-e 8SI mode&
#iscuss t-e a%%&ication o$ t-e
8SI :ode& in Net5or3
Arc-itecture
I. S/stems Net5or3
In$rastructure 0contCd1
- Net5or3 standards and
%rotoco&s
- 8SI Arc-itecture
- A%%&ication o$ t-e 8SI
:ode& in Net5or3
Arc-itecture
4
1

#iscussion on t-e
net5or3 standards and
%rotoco&s( 8SI
Arc-itecture and
a%%&ication o$ t-e 8SI
:ode& in Net5or3
Arc-itecture
Com%re-ensive Dui? on
to%ics covered regarding
I. S/stems Net5or3
In$rastructure( 8SI
arc-itecture( a%%&ication
o$ t-e 8SI :ode& in
Net5or3 Arc-itecture
7ain a 4ac3ground on E&ectronic
Commerce
Identi$/ and di$$erentiate t-e
3inds o$ e-commerce mode&s
E&ectronic Commerce
- Introduction
- E-commerce mode&s
5
1

C&ass interaction 2
identi$/ing t-e common
e-commerce mode&s
Assignment regarding E-
commerce conce%ts and
mode&s
Page | 3
Bno5 t-e di$$erent e-commerce
arc-itectures
@nderstand t-e ris3s associated
5it- e-commerce
#iscuss some sa&ient %oints o$
t-e E-commerce Act
E&ectronic Commerce 0contCd1
- E-commerce arc-itectures
- E- commerce ris3s
- Sa&ient %oints o$ t-e R.A
E7F E&ectronic Commerce
Act
6
'&
1

#iscussion on t-e e-
commerce arc-itectures(
%otentia& ris3s
associated and 4rie$
overvie5 o$ t-e
E&ectronic Commerce
Act
Dui? on to%ics covered
0e-commerce mode&s(
arc-itectures( ris3s and
t-e E&ectronic
Commerce Act1
,ID-E!,
E2A,INA-ION
84tain an overvie5 o$ I.
S/stems Ris3 :anagement
Bno5 t-e res%onsi4i&ities and
accounta4i&it/ $or I. ris3
+ave an a5areness and
communicate I. Ris3
SE,I#INALS0
I. S/stems Ris3 management
- Introduction
- Res%onsi4i&ities and
accounta4i&it/ $or I. Ris3
- I. Ris3 A5areness and
Communication
''
1

C&ass &ecture on I.
s/stems Ris3
management( t-e
res%onsi4i&ities attac-ed
and accounta4i&it/ over
I. Ris3 and its
Communication
Seat5or3 on t-e
res%onsi4i&ities and
accounta4i&it/ $or I. Ris3
and a5areness and its
communication
Com%re-end on -o5 to res%ond
to I. Ris3
#iscuss t-e conce%t o$ Ris3 and
8%%ortunit/ :anagement
<ist and identi$/ t-e ris3
management %rocesses
I. S/stems Ris3 management
0contCd1
- Res%onding to I. Ris3
- Ris3 and 8%%ortunit/
:anagement
- Ris3 :anagement
Processes
'%
1

<ecture on -o5 to
res%ond to I. Ris3( ris3
and o%%ortunit/
management
C&ass interaction 2
grou% discussion o$ t-e
ris3 management
%rocess
Assignment on -o5 to
res%ond to I. ris3
Recitation 2 ris3 and
o%%ortunit/
management and t-e
ris3 management
%rocess
7ain succinct 4ac3ground on I.
S/stems Assessment
Bno5 t-e im%ortance o$
understanding t-e 4usiness
Com%re-end on -o5 to %er$orm
a ris3 assessment
I. S/stems Ris3 Assessment
- Introduction
- @nderstanding t-e
4usiness
- Per$orming a ris3
assessment
'1
'(
1

#iscussion on t-e
signi$icance o$
understanding t-e
4usiness in an I. audit
and %er$ormance o$ ris3
assessment
Seat5or3 on
%er$ormance o$ ris3
assessment and
understanding t-e
4usiness
SE,I #INAL
E2A,INA-ION
+ave an overvie5 o$ I. S/stems
contro&s
Identi$/ t-e -ierarc-/ o$ interna&
contro&s
A%%reciate and &earn t-e
%ur%oses o$ I. interna& contro&s
#INAL0
8vervie5 o$ I. S/stems
Contro&s
- Introduction
- .-e -ierarc-/ o$ interna&
contro&s
- Pur%oses o$ I. interna&
contro&s
'*
1

<ecture on -ierarc-/ o$
interna& contro&s
C&ass interaction 2
identi$/ing t-e
signi$icance o$ and
%ur%oses o$ I. interna&
contro&s
Assignment on
-ierarc-/ o$ interna&
contro&s
Recitation on t-e
%ur%oses o$ I. interna&
contro&s
Page | 4
7ain a sa&ient overvie5 o$ I.
S/stems contro&s
#iscuss conce%ts o$ in$ormation
securit/ and I. contro&s
$rame5or3
8vervie5 o$ I. S/stems
Contro&s 0contCd1
- I. contro&s 2 5-at to
e6%ect
- In$ormation securit/
- I. contro&s $rame5or3
'3
1

#iscussion on I.
Contro&s( in$ormation
securit/ and I. contro&s
$rame5or3
Dui? on I. contro&s(
in$ormation securit/ and
I. contro&s $rame5or3
+ave a succinct 4ac3ground on
I. S/stems A%%&ication Contro&s
#e$ine 5-at is an a%%&ication
contro&
#i$$erentiate a%%&ication contro&
over I. 7enera& contro&
Contrast Com%&e6 versus non-
com%&e6 I. environments
I. S/stems A%%&ication
Contro&s
- Introduction
- #e$ining a%%&ication
contro&s
- A%%&ication contro&s versus
I. 7enera& contro&s
- Com%&e6 versus non-
com%&e6 I. environments
'4
1

C&ass discussion on t-e

de$inition o$ a%%&ication
contro&s
C&ass interaction 2
di$$erentiating com%&e6
and non-com%&e6 I.
environments
Assignment 2 de$ine
and contrast com%&e6
and non-com%&e6 I.
environments
Recitation 2 de$ining
a%%&ication contro&s and
citing e6am%&es o$
a%%&ication contro&s
Bno5 t-e 4ene$its o$ re&/ing on
a%%&ication contro&s
Enumerate and identi$/ common
e6am%&es o$ a%%&ication contro&s
<earn t-e suggested tests to 4e
%er$ormed in re&ation to t-e
common a%%&ication contro&s
I. S/stems A%%&ication
Contro&s 0contCd1
- Aene$its o$ re&/ing on
a%%&ication contro&s
- Common a%%&ication
contro&s
- Common a%%&ication
contro&s and suggested
tests
'5
1

C&ass discussion 2
4ene$its o$ re&/ing on
a%%&ication contro&s
C&ass interaction 2 citing
e6am%&es o$ common
a%%&ication contro&s
Dui? on t-e common
a%%&ication contro&s(
4ene$its o$ re&/ing on
a%%&ication contro&s and
suggested tests a%%&ied
to a%%&ication contro&s
#INAL E2A,INA-ION
I/+ G!ADING S"S-E,
Page | 5
Preli$ Grae0
P7 G 0CS 6 *)H1 I 0PE 6 6)H1

P7 G Pre&im 7rade
CS G C&ass Standing
Dui??es E)H
Assignment
Recitation
Seat5or3 )H
Attendance )
Attitude
PE G Pre&im E6am
,iter$ Grae0
.:7 G 0CS 6 *)H1 I 0:E 6 6)H1

:7 G 0.:7 6 1 I P7
"
.:7 G .entative :idterm 7rade
:E G :idterm E6am
:7 G :idterm 7rade
#inal Grae0
.;71 G 0CS 6 *)H1 I 0S;E 6 6)H1
.;7 G 0.;71 6 *)H1 I 0;E 6 6)H1
;7 G 0.;7 6 1 I :7
"
.;7 G .entative ;ina& 7rade
S;E G Semi-;ina& E6am
;E G ;ina& #e%artmenta& E6am
;7 G ;ina& 7rade
/+ !E#E!ENCES
Sa&osagco&( .iu( +ermosi&&a: Auditing .-eor/ A 7uide to @nderstanding PSA. )11. 7IC Enter%rises & C8.( :ani&a
-tt%:!!555.icai3no5&edgegate5a/.org!&itt&edms!do5n&oad.%-%JidGE1"
Pre%ared 4/: Noted 4/: Recommending A%%rova& A%%roved 4/:
!US-" L+ LOPE7, CPA D!+ -EO#ILA S+ ALBA", CPA D!+ !E"NALD 8A" #+ 9IDALGO D!+ #ELI7A A!7ADON)SUA
;acu&t/ #ean #irector $or Academic A$$airs >ice President $or Academic A$$airs
#ate Pre%ared : 'une 1( )1*
Page | 6