PROFESSIONAL ELECTIVES - IV

20ITEL802 - INFORMATION SYSTEM AUDIT

Ron Weber, "Information Systems Control and Audit", Pearson Education,2002.

UNIT I OVERVIEW OF INFORMATION SYSTEM 5

Auditing(Chapter 1) - Conducting an Information Systems Audit - Overview and steps in an Audit. (Chapter 2)

UNIT II MANAGEMENT CONTROL FRAMEWORK 12

Introduction - Systems Development Management Controls - Approaches to Auditing Systems Development -

Normative Models of the Systems Development Process - Evaluating the Major Phases in the Systems evelopment
Process (Chapter 4) - Security Management Controls (Chapter 7) – Operations Management Controls (Chapter 8)
- Quality Assurance Management Controls. (Chapter 9)

UNIT III APPLICATION CONTROL FRAMEWORK 9

Boundary Controls(Chapter 10) - Input Controls (Chapter 11) - Processing Controls (Chapter 13) - Database
Controls(Chapter 14) - Output Controls (Chapter 15)

UNIT IV EVIDENCE COLLECTION 10

Audit Software (Chapter 16) - Code Review - Test Data and Code Comparison (Chapter 17) – Concurrent
Auditing Techniques (Chapter 18) – Interviews -Questionnaires - Control Flowcharts (Chapter 19) Performance
Management tools -Evaluating Asset Safeguarding and Data
Integrity(Chapter 20) - Evaluating System Effectiveness (Chapter 22) - Evaluating System Eficiency.( Chapter
23)

UNIT V INFORMATION SYSTEM AUDIT AND MANAGEMENT 9

Managing the Information Systems Audit Function - Planning Function -Organizing Function - Stafing Function -
Leading Function – Controlling Function - Some Features of Information Systems Auditing (Chapter 24)–
Trouble shooting the Audit Service- Contemporary Information Systems Auditing Challenges.