The main objective of this course is to provide a basic level of knowledge of auditing in a computer and information technology (IT) based environment. In particular, the course will cover: a) a broad knowledge of the risks and exposures introduced by computer based information systems; b) the types of controls that may be used to reduce such risks to an acceptable level; 3) a framework for and case based practice of controls evaluation in a computer based information system; 4) the impact of computer controls on audit strategy; and 5) the opportunities and risks associated with computer assisted audit tests throughout the audit.

This course will also focus on the understanding and management of the risks associated with computer based information systems. It covers potential means to provide control and how to perform audits in these environments.