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Mindanao State University – Iligan Institute of Technology

College of Business Administration and Accountancy

Department of Accountancy

Auditing in CIS Environment (3 units)

2nd Semester A.Y. 2017- 2018
Course Syllabus


This course is a continuation of the Auditing and Assurance course previously taken by students in the previous semester.
This subject focuses on the impact of the advancement of modern technology in todays business environment. The
changes on how businesses processes and records transactions create a challenge to the auditors. The course will orient
students on the approaches, risks and control issues and overall IT governance.


Upon completion of this course students are expected to do the following:

1. Apply audit approaches based on standards.

2. Describe controls associated with CIS environment.
3. Determine actions in the System Development Life Cycle.
4. Evaluate IT issues based on COBIT principles.
5. Perform risk assessment procedures.

Students must write a case report. The case must be carefully analyzed and evaluated using relevant standards
and guidelines.
1.A. Lenovo Superfish Scandal
1.B. DNC Jackpot Scandal
1.C. Equity Funding of America
Students will present analysis and insights in their assigned topics.
2.A. Audit Standards
2.B. COBIT Student Book

Grading System

Tasks %
Attendance 10
Assignments and quizzes 20
Presentation 25
Case Analysis 25
Comprehensive Examination 20
Total 100

Learning Plan
1. Lecture
Topic Activities Required Reading/References
1. Review of the Lecture
Audit Process
2. The Impact of Group Discussion a. The Relevance of Auditing in a computerized
CIS in business accounting system
and auditing b. Connecting the dots

3. The System Lecture

Life Cycle
4. Control Assigned Group Presentation a. COBIT 5 Student Book
Objectives for
Information and
5. Risk Assessment b. ISA 401
Procedures c. Global Technology Audit Practice Guide
6. IT Controls d. Risk Management Guide for Information
e. ICA: Internal Control and Audit
7. Audit Approach f. Guidance for best practices for IT audit
and the use of
8. Review Class Comprehensive Examination
Note: All materials will be uploaded online.

Scoring Rubric on Presentations and Final Paper

Sophisticated Highly Competent Fairly Competent Not Yet competent

The presentation is The presentation is The presentation could Very nebulous

compellingly described, compellingly described be aligned with the presentation.
aligned with the business and clearly aligned with business and
and organizational the business and organizational strategies,
strategies, organizational strategies. but the alignment is not
transformative, and always clear.
Writing is clear, concise, Writing is clear and concise. There are a few There are many
and persuasive. There are There are no grammatical or grammatical or spelling grammatical or spelling
no grammatical or spelling spelling errors. References errors. References are errors.
errors whatsoever. are adequate and correct.* adequate and correct.* References are
References are well chosen inadequate.*
and correct.*

The group carefully The group considers the The group considers The group presentation
examines every aspect of most important aspects of some of the important contains generalities;
AIS with the business the AIS with the business aspects of the AIS with There are many errors
and organizational and organizational the business and in the use of theoretical
strategies, and strategy strategies, and strategy organizational strategies, models for analysis.
alignment is examined alignment is examined and strategy alignment is
correctly through the correctly through the examined, though not
lenses of relevant lenses of relevant always correctly, through
theoretical models. theoretical models. the lens of a relevant
1.0 -1.25 1.5 – 1.75 2 FAILED