UC2IAP10 IT Audit Principles
UC2IAP10 IT Audit Principles
- Course description
- NQF LevelBachelor's degree (Level 6 1. Cycle)
- Area of StudyComputing
- Program of StudyDigital Assurance and Security Management
- ECTS10
- CampusOnlinePLUS - Bergen, OnlinePLUS - Oslo, Online
- Course LeaderPiet Delport
Language of Instruction and assessment: English
May be offered on Campus and Online.
May be offered as a separate course.
Included in the following bachelor's degrees:
- Digital Assurance and Security Management
This course aims to introduce students to the three primary aspects of IT audits: audits of computerized information systems, computer facilities, and the process of developing and implementing information systems. Students acquire knowledge of the IT auditor's role as an advisor to management, internal control environments and systems, challenges posed by emerging information technologies, and audit software, tools, and techniques. They develop skills in using IT audit process tools and techniques for sample selection, assessing IT risks, developing control activities to mitigate these risks, and effectively communicating information about IT controls both internally and externally. The course emphasizes a commitment to IT audit integrity and ethical values, adherence to good IT audit practices, and an understanding of the importance of IT audit in the broader assurance landscape.
The student has knowledge of
| K1 | role of the IT auditor as an advisor to management. |
|---|---|
| K2 | internal control environments and systems. |
| K3 | challenges posed by emerging information technologies. |
| K4 | audit software, tools, and techniques. |
The student gain skills in
| S1 | the use of IT audit process tools and techniques to select appropriate samples. |
|---|---|
| S2 | assessing IT risks. |
| S3 | developing control activities that mitigate IT risks. |
| S4 | communicateing information regarding IT controls internally and externally. |
| S5 | evaluating existing IT controls. |
The student can demonstrate
| G1 | a commitment to IT audit integrity and ethical values. |
|---|---|
| G2 | an ability to follow good IT audit practices. |
| G3 | an understanding the importance of IT audit in the bigger assurance landscape. |
- Introduction to IS audit and the audit function
- Role of IS audit in fundamental business processes
- Overview of audit planning, planning considerations and the audit charter • Audit approaches, types, procedures and testing techniques
- IS audit frameworks, guidelines and standards
- Important IS audit concepts
- Reporting, QA and follow-up
- Teaching will be based on a hybrid-flexible approach. Instructor-led face-to-face learning is combined with online learning in a flexible course structure that gives students the option of attending sessions in the classroom, participating online, or doing both.
- All activities require active student participation in their own learning.
- Learning delivery methods and available resources will be selected to ensure constructive alignment with course content, learning outcomes and assessment criteria.
- Students will be taught using a mixture of guidance, self-study, and lecture material. Topics will be introduced in a series of weekly lectures. The guidance sessions will be directed practical exercises and reading in which students can explore topics with support from a teacher. This material will also require students to self-manage their time to ensure tasks are completed and the theory is fully understood. This will allow the students to fully engage with lectures and with their peers.
- Learning resources are available in the LMS and include, but is not limited to:
- literature and online reading material (essential and recommended)
- streams, recordings and other digital resources, where applicable
- video conferencing and communication platforms, if applicable
- tools, software and libraries, where applicable
- Students must have access to an internet connection, and suitable hardware.
- Accessing live streams and virtual laboratories requires a minimum broadband connection of 2Mbps (4Mbps recommended).
- Students working on their own laptop/computer are required to acquire appropriate communications software; e.g., webcam, microphone, headphones.
UC1AS105 Academic Skills 1, or equivalent course(s).
The reading list for this course and any additional electronic resources will be provided in the LMS.
| Activity | Duration |
|---|---|
Teacher-led activity | 33 |
Teacher-supported work | 48 |
Self-study | 169 |