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Online · School of Business · Accounting, Economics, and Finance

IT Audit
ACCT-432

  • CG
  • Section 8WK
  • 11/08/2019 to 04/16/2020
  • Modified 01/28/2020

Course Description

This course provides the theory and application of auditing through the use of information systems. Topics include: authoritative information technology control frameworks; computer security; continuous auditing; and audit approaches to new and emerging technologies.

Requisites

Prerequisites

ACCT 332, 404

Rationale

This course is a progression of the concepts learned in ACCT 404. The information will now be practically applied for those in the IT field or those that have an interest in this area.

Measurable Learning Outcomes

Upon successful completion of this course, the student will be able to:

  1. Develop a risk-based IT audit strategy to be in compliance with IT audit standards.
  2. Evaluate an organization’s IT strategy, organizational structure, resource investment, and management and monitoring of controls.
  3. Assess that an organization’s practices for the acquisition, development, testing, implementation, and maintenance of information systems align with the organization’s strategies and objectives.
  4. Analyze an organization’s policies, standards, procedures, and controls to ensure the safeguarding of assets.
  5. Integrate the biblical worldview in the context of information systems auditing.

Course Resources

Required Resource

The resource below is provided in the course at no cost to the student. However, if the student prefers a physical copy of the resource, he or she may purchase it through the Liberty University Online bookstore, MBS Direct. The purchase of physical copies is optional.

Hall, J. A. (2016). Information technology auditing (4th ed.). Mason, OH: South-Western, Cengage.

Disclaimer: The above resource provides information consistent with the latest research regarding the subject area. Liberty University does not necessarily endorse specific personal, religious, philosophical, or political positions found in this resource.

Additional Materials for Learning

  1. Computer with basic audio/video output equipment
  2. Internet access (broadband recommended)
  3. Blackboard recommended browsers
  4. Microsoft Word (Microsoft Office is available at a special discount to Liberty University students.)
  5. APA Formatting Infomation: http://ezproxy.liberty.edu/login?url=http://APAStyleCENTRAL.apa.org

Course Assignments

Textbook readings and lecture presentations/notes

Course Requirements Checklist

After reading the Syllabus and Student Expectations, the student will complete the related checklist found in Module/Week 1.

Group Discussion Board Forums (3)

The student will be placed by the instructor into 1 of 5 possible groups. The student is required to provide a thread in response to a selected problem from the approved choices. Each thread must be 300 words in length and incorporate at least 3 scholarly citations in current APA format. The student is also required to reply to 2 other classmates’ threads. Each reply must be 250 words in length and include at least 1 scholarly citation in current APA format. Acceptable sources include the textbook and scholarly articles.

Individual Projects (8)

The purpose of the Individual Projects is to become familiar with the practical application of the course content and to begin analyzing the information from a mini-case study perspective. The problems assigned for the Individual Projects will vary in nature, depending on the material being covered in the respective module/week.

Group Faith Integration Project


In the groups previously assigned, the student will work together with his/her peers as one group on a consolidated project/posting. A minimum 1,000-word essay will be prepared by the group in the Group Discussion Board Forum and then posted to the Discussion Board Forum for all students to view. Replies are not necessary but strongly encouraged. The group’s project must briefly describe how the Bible is related to the topics covered in the course. Social loafing is not acceptable and will result in the student earning a grade of 0. The assignment must be submitted to SafeAssign in addition to the Discussion Board Forum thread.

Audit Command Language (ACL) Assignments (2)

The purpose of the ACL Assignments is to give the student hands-on experience with auditing and using IT software.

Course Grading

Course Requirements Checklist

10

Group Discussion Board Forums (3 at 30 pts ea)

90

Individual Projects (1 at 50 pts; 1 at 60 pts; 3 at 75 pts; 1 at 80 pts; 1 at 90 pts; 1 at 100 pts)

605

Group Faith Integration Project

100

ACL Assignments (1 at 80 pts; 1 at 125 pts)

205

Total

1010

Policies

Late Assignment Policy

Course Assignments, including discussion boards, exams, and other graded assignments, should be submitted on time.

If the student is unable to complete an assignment on time, then he or she must contact the instructor immediately by email.

Assignments that are submitted after the due date without prior approval from the instructor will receive the following deductions:

  1. Late assignments submitted within one week after the due date will receive up to a 10% deduction.
  2. Assignments submitted more than one week and less than 2 weeks late will receive up to a 20% deduction.
  3. Assignments submitted two weeks late or after the final date of the course will not be accepted outside of special circumstances (e.g. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor.
  4. Group projects, including group discussion board threads and/or replies, and assignments will not be accepted after the due date outside of special circumstances (e.g. death in the family, significant personal health issues), which will be reviewed on a case-by-case basis by the instructor.

Disability Assistance

Students with a disability and those with medical conditions associated with pregnancy may contact Liberty University’s Online Office of Disability Accommodation Support (ODAS) at [email protected] for accommodations.  Such accommodations require appropriate documentation of your condition.   For more information about ODAS and the accommodations process, including how to request an accommodation, please visit https://www.liberty.edu/online/online-disability-accommodation-support/. Requests for accommodations not related to disabilities or pregnancy must be directed to the Registrar’s Office, which generally handles medical needs support.

If you have a complaint related to disability discrimination or an accommodation that was not provided, you may contact ODAS or the Office of Equity and Compliance by phone at (434) 592-4999 or by email at [email protected].  Click to see a full copy of Liberty’s Discrimination, Harassment, and Sexual Misconduct Policy or the Student Disability Grievance Policy and Procedures.

Course Attendance

In an effort to comply with U.S. Department of Education policies, attendance is measured by physical class attendance or any submission of a required assignment within the enrollment dates of the course (such as examinations, written papers or projects, any discussion board posts, etc.) or initiating any communication with one’s professor regarding an academic subject. More information regarding the attendance policy can be found in the Academic Course Catalogs. Regular attendance in online courses is expected throughout the length of the term. Students who do not attend within the first week of a sub-term by submitting a required academic assignment (such as the Course Requirements Checklist, an examination, written paper or project, discussion board post, or other academic activity) will be dropped from the course. Students who wish to re-engage in the course are encouraged to contact Academic Advising to discuss their enrollment options. Students who begin an online course, but at some point in the semester cease attending, and do not provide official notification to withdraw, will be assigned a grade of “FN” (Failure for Non-Attendance). Students wishing to withdraw from courses after the official start date should familiarize themselves with the withdrawal policy.

Grading Scale

A B C D F
900-1010 800-899 700-799 600-699 0-599

For courses with a Pass/NP final grade, please refer to the Course Grading section of this syllabus for the assignment requirements and/or point value required to earn a Passing final grade.

Add/Drop Policy

The full policy statement and procedures are published in the Policy Directory.

Honor Code

Liberty University comprises a network of students, Alumni, faculty, staff and supporters that together form a Christian community based upon the truth of the Bible. This truth defines our foundational principles, from our Doctrinal Statement to the Code of Honor. These principles irrevocably align Liberty University’s operational procedures with the long tradition of university culture, which remains distinctively Christian, designed to preserve and advance truth. Our desire is to create a safe, comfortable environment within our community of learning, and we extend our academic and spiritual resources to all of our students with the goal of fostering academic maturity, spiritual growth and character development.

Communities are predicated on shared values and goals. The Code of Honor, an expression of the values from which our Doctrinal Statement was born, defines the fundamental principles by which our community exists. At the core of this code lie two essential concepts: a belief in the significance of all individuals, and a reliance on the existence of objective truth.

While we acknowledge that some may disagree with various elements of the Code of Honor, we maintain the expectation that our students will commit to respect and uphold the Code while enrolled at Liberty University.

Adherence to the principles and concepts established within facilitates the success of our students and strengthens the Liberty community.

The Code of Honor can be viewed in its entirety at http://www.liberty.edu/index.cfm?PID=19155.

Schedule

ACCT 432

Textbook: Hall, Information Technology Audit (2016).

Module/Week

Reading & Study

Assignments

Points

1

Hall: chs. 1–2

1 presentation

Course Requirements Checklist

Class Introductions

Group DB Forum 1

Individual Project 1

10

0

30

50

2

Hall: chs. 3–4

1 presentation

Group DB Forum 2

Individual Project 2

30

75

3

Hall: ch. 5

1 presentation

Individual Project 3

75

4

Hall: ch. 6

1 presentation

Group DB Forum 3

Individual Project 4

30

100

5

Hall: ch. 7

1 presentation

Individual Project 5

Group Faith Integration Project

60

100

6

Hall: ch. 8

1 presentation

Individual Project 6

80

7

Hall: chs. 9–10

1 presentation

Individual Project 7

ACL Assignment 1

75

80

8

Hall: chs. 11–12

1 presentation

Individual Project 8

ACL Assignment 2

90

125

Total

1010

DB = Discussion Board

ACL = Audit Command Language

NOTE: Each course week (except for Module/Week 1) begins on Tuesday morning at 12:00 a.m. (ET) and ends on Monday night at 11:59 p.m. (ET). The final week ends at 11:59 p.m. (ET) on Friday.