Control and Audit of Accounting Information Systems

• Computer fraud
• Computer fraud andabuse technologies
• Control and accounting information systems
• Controls for information security
• Confidentiality and privacy controls
• Processing integrity and available controls
• Auditing computer-based information systems

Upon completion of this course, you will be able to understand:

• Three major types of computer fraud: computer attacks and abuse, social engineering, and malware.
• Dozens of ways computer fraud and abuse can be perpetrated.
• Basic concepts of internal control – the COSO framework and the expanded enterprise risk management (COSO-ERM) model.
• The COBIT framework which provides a foundation for effective governance and control of information systems.
• The fundamental concepts of defence-in-depth and the time-based approach to security.
• A variety of security topics including access controls, firewalls, encryption, and incident detection and response.
• The many specific computer controls used in business organisations to achieve the objectives of ensuring privacy and confidentiality, including encryption.
• The controls necessary to achieve the objectives of accurate processing of information and ensuring that information is available to managers whenever and wherever they need it.
• Principles and techniques for the audit and evaluation of internal control in a computer-based AIS.
• Computer-assisted auditing.