Course unit title

Information System Audit

Course unit code

SII404

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

4th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

Dina Heriyati, S.E., M.For.Accy.

Dr. Damai Nasution, SE., MSi., Sc., Ak., CA.

Dr. Devi Sulistyo Kalanjati, SE.,M.Acc.,M.Sc.,Ak.

Nadia Anridho, S.Ak., MBA., Ph.D.

Learning outcomes of the course unit

  1. Students have specific knowledge and capabilities in accounting.
  2. Students are able to apply accounting information technology to support the decision-making process.
  3. Students are able to think critically in his involvement in the accounting profession.
  4. Students are able to work in a team.
  5. Students can uphold and implement the professional code of ethics.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

-

Course content

  1. Auditing, Assurance, and Internal Control
  2. IT Governance
  3. System Security: Networks, Operating Systems, and Data Management
  4. Systems Development and Program Change Procedures
  5. Overview of Transaction Processing and financial Reporting Systems
  6. Computer-Assisted Audit Tools and Techniques
  7. CAATTs for Data Extraction and Analysis
  8. Evaluating Asset and Data integrity
  9. Evaluation System Effectiveness and Efficiency
  10. Managing the Information Systems Audit Function

Recommended or required

reading and other learning resources/tools

  1. Hall, J.A. (2016). Information technology auditing. Cengage Learning, 4th edition. (Required)
  2. Weber, R. (1999). Information systems control and audit. Prentice Hall, 3rd ed. (Required)

Planned learning activities and teaching methods

  1. Lectures
  2. Presentation
  3. Discussion
  4. Quiz

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignment, Quiz, Examination