ACCT 5440 - IT Auditing

3 hours

Addresses the skills and knowledge required of auditors, both internal and independent, in technology-based accounting environments. Primary focus is on the use of the computer as an audit tool for controls and financials, through Generalized Audit Software. Included is a data analytics capstone assignment, utilizing different software applications, applied to ‘big data’ financial datasets. Additional topics covered include computer fraud, IT governance and security.

Prerequisite(s): ACCT 4100 and ACCT 4400. Student must have completed 18 hours of graduate-level course work before enrollment.