Computer Auditing and Internal Controls

• Outline key functions in preventive controls
• Identify essential elements of an effective internal control system
• Categorize major fraud schemes
• Illustrate a fraud risk assessment
• Discuss organizational preventive controls
• Use controls to prevent specific fraud schemes
• Evaluate preventive controls and corrective deficiencies
• Express limitations of internal controls

Auditing IT Governance Controls

• IT Governance
• IT Function and Structure
• The Computer Center
• Disaster Recovery Planning
• Outsourcing

Auditing Data Base Systems

• Data Management Approaches
• Key Elements of the Database Environment
• Databases in a Distributed Environment
• Controlling and Auditing Data Management Systems

Systems Development and Program Change Activities

• Participants in Systems Development
• Information Systems Acquisition
• The Systems Development Life Cycle
• Controlling and Auditing the SDLC

Transaction Processing and Financial Reporting Systems Overview

• Overview of Transaction Processing
• Documentation Techniques
• Computer-based Accounting Systems
• Data Coding Schemes
• The General Ledger System
• The Financial Reporting System
• Controlling the FRS

Auditing the Revenue Cycle and the Expenditure Cycle (emphasizing the technologies and risks)

• Revenue Cycle Activities and Technologies
• Revenue Cycle Audit Objectives, Controls, and Tests of Controls
• Substantive Tests of Revenue Cycle Accounts
• Expenditure Cycle Activities and Technologies
• Expenditure Cycle Audit Objectives, Controls, and Tests of Controls
• Substantive Tests of Expenditure Cycle Accounts

Enterprise Resource Planning Systems

• ERP configurations
• Data Warehousing
• Associated Risks
• Implications for Internal Control and Auditing
• Cloud Computing

Business Ethics, Fraud and Fraud Detection

• ISACA Code of Ethics
• Ethical Issues
• Fraud and Accountants
• Auditor’s Responsibility for Detecting Fraud
• Fraud Detection Techniques

• People working in the field of IT auditing without any formal academic training in IT auditing. 
• People who want to refresh their skills in the field of IT auditing. 
• People who are interested in obtaining the skills to conduct an IT audit.