UNISA Computer Auditing Course Module 2024 – 2024

Purpose: To provide an overview of the audit process in a Computerised Information Systems (CIS) environment in the context of a risk based audit approach. In obtaining a proper understanding of the audit process in a CIS environment, learners would better understand how to evaluate risks, plan audits and perform fieldwork tests and to report their findings. This module is intended for those already qualified or busy qualifying as either internal or external auditors who wishes to specialise in the area of computer auditing, and for those working towards their qualification as a Certified Information Systems Auditor (CISA).

Purpose: To provide a business systems perspective of an organisation with specific emphasis on the concepts of business risk and control which is the concern of the auditor in terms of risk based auditing. Business systems are discussed in the context of an overall business model or architecture. Architecture is a rigorous systems description of the structure of an entity (organisation), its decomposition into its subsystems, the relationships between subsystems, the relationships of these subsystems with the external environment, the terminology to use, and the guiding principles for the decomposition, design and evolution of an entity. A thorough understanding of the various subsystems and components of an entity is a pre-requisite for learners (accounting students) specialising in computer auditing. This module is intended for those already qualified or busy qualifying as either internal or external auditors who wishes to specialise in the area of computer auditing, and for those working towards their qualification as a Certified Information Systems Auditor (CISA).

Purpose: To provide a perspective on how an entity’s IT organisational unit/function and resources should be governed and managed. In obtaining this understanding, learners (trainees) would better understand how IT resources should be managed and how IT organisational units/functions should be structured and managed in support of an entity’s business objectives. This IT perspective is provided to enable learners to obtain an understanding of IT governance and management. This understanding will enable learners to analyse and evaluate IT organisational units/functions and their processes critically to identify risks and weaknesses in the control structure and to propose controls and improvements where required. This module is intended for those already qualified or busy qualifying as either internal or external auditors who wishes to specialise in the area of computer auditing, and for those working towards their qualification as a Certified Information Systems Auditor (CISA).

Purpose: The purpose of this module is to provide an auditing perspective of computer tools and techniques, known as computer assisted audit techniques (CAATs), that an auditor can use as part of his/her audit procedures to process data of significance contained in an entity’s information systems in a CIS environment. CAATs allow auditors to perform tests of controls and substantive tests more productively in a CIS environment. The learners will learn how to use a commercially available Computer-assisted Audit tool. Obtaining an understanding of how CAATS can be applied effectively and efficiently during the performance of audit procedures will enable learners to conduct audit procedures using electronic records. This module is intended for those already qualified or busy qualifying as either internal or external auditors who wish to specialise in the area of computer auditing, and for those working towards their qualification as a Certified Information Systems Auditor (CISA).

Purpose: The purpose of this module is to provide an overview of the audit process in an advanced CIS Computerised Information Systems (CIS) Planning environment in the context of a risk based audit approach. An advanced environment would typically include an environment where Enterprise Resource (ERP), corporate data base, Electronic Data Interchange (EDI), E-commerce and advanced network technologies are applied. In obtaining a proper understanding of the audit process in an advanced CIS environment, learners (trainees) would better understand how to evaluate risks, plan audits, and perform fieldwork tests and to report their findings. This module is intended for those already qualified or busy qualifying as either internal or external auditors who wish to specialise in the area of computer auditing, and for those working towards their qualification as a Certified Information Systems Auditor (CISA).