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Course Name (English)
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ACCOUNTING INFORMATION SYSTEM AUDITING
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| Course Code |
AUD349 |
| Course Description |
This course introduces an overview of auditing. The topics that will be discussed in this course are auditing and internal control, audit regulations, audit planning, audit in the IT environment, computer-assisted audit tools and techniques (CAATTs), CAATTs for data extraction and analysis, auditing the revenue cycle and auditing the expenditure cycle. In this course, students will be introduced to generalised audit software – e.g., the Audit Command language (ACL) software. A student edition of ACL along with sample data files and instruction manual will be used during the lab session. |
| Transferable Skills |
Ability to analyse and propose the internal control system of a business operation. Students are also able to analyse accounting data using CAATTs (ACL software) for auditing purposes. |
| Teaching Methodologies |
Lectures, Blended Learning, Case Study, Tutorial, Computer Aided Learning |
| CLO |
| CLO1 |
Assess the impacts of auditing in the information technology (IT) environment, the application of computer-assisted audit tools and techniques (CAATTs), the generalized audit software (GAS) and audit-related tasks in auditing the revenue and expenditure cycles of an organization. |
| CLO2 |
Demonstrate the application of the computer-assisted audit tools and techniques (CAATTs) in computer and application control in an organization. |
| CLO3 |
Propose the audit-related tasks performed in the revenue and expenditure cycle pertaining to the internal control issues of an organization. |
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| Pre-Requisite Courses |
No course recommendations |
| Reading List | | Recommended Text | - James A. Hall 2017, Information Technology Auditing, 4th edition Ed., 12, Cengage Learning Singapore [ISBN: 9789814780339]
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| Reference Book Resources | - Ayoib Che Ahmad, Hasnah Haron, Mazrah Malik, Zalailah Salleh, Hilwani Hariri, Norziaton Ismail Khan & Sherliza Puat Nelson 2018, Fundamentals of Auditing, 1st edition Ed., 24, Oxford University Press Malaysia [ISBN: 9789834723842]
- Legal Research Board 2017, Companies ACT 2016 (ACT 777) & Regulations, International Law Book Services Malaysia [ISBN: 9789678926249]
- Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Noor Afza Amran, Faudziah Hanim Fadzil, Nor Zalina Mohamad Yusof, Mohamad Naimi Mohamad Nor & Rohami Shafie 2014, AUDITING AND ASSURANCE SERVICES IN MALAYSIA, 3rd edition Ed., 26, Pearson Malaysia Sdn Bhd Malaysia [ISBN: 9789673493432]
- Chris Davis,Mike Schiller & Kevin Wheeler 2011, IT Auditing Using Controls to Protect Information Assets, 2nd Edition, 2nd edition Ed., McGraw Hill Professional [ISBN: 9780071742382]
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| Article/Paper List | This Course does not have any article/paper resources |
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| Other References | - Report Malaysian Institute of Accountants 2020, By- Laws (On Professional Ethics,
Conduct and Practice)
, Malaysian Institute of Accountants, Malaysia
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