Acct 8630 Information Systems Assurance
Learning Outcomes by Purpose
Prior objective: Reproduce knowledge about IS auditing
Current objective: Perform audits to detect inconsistencies and unusual conditions
1
  1. Explain differences in financial statement assertions (existence, completeness, rights/obligations, valuation, disclosure)
  2. Understand audit objectives for different cycles

Develop audit objectives for...

Prerequisite: Knowledge of financial statement assertions
2
  1. Match audit procedures to audit objectives
  2. Describe common audit procedures, giving strengths and weaknesses, for different cycles

Design audit procedures to implement audit objectives for...

 
3

Explain how to obtain evidence from procedures conducted electronically

Execute audit procedures with a software query tool

Prerequisite: Ability to use a software query tool
4

Discuss the significance of provided audit results

Communicate audit results

  1. Propose adjustments, keyed to evidence
  2. Characterize inconsistencies and unusual conditions
  3. Explain how to investigate inconsistencies and unusual conditions