The course is designed to provide students have a fundamental understanding on the information technology aspects of auditing, including coverage of transaction processing, Sarbanes-Oxley (SOX) implications, audit risk, the committee of Sponsoring Organizations (COSO) control framework, IT outsourcing issues and concerns, and enterprise system risks and controls. The students will be expected to use several modules in the text draw upon Audit Command Language (ACL) software.The course is designed to provide students have a fundamental understanding on the information technology aspects of auditing, including coverage of transaction processing, Sarbanes-Oxley (SOX) implications, audit risk, the committee of Sponsoring Organizations (COSO) control framework, IT outsourcing issues and concerns, and enterprise system risks and controls. The students will be expected to use several modules in the text draw upon Audit Command Language (ACL) software.
1.瞭解會計專業所處之 Assurance 環境,會計師的誠信風險與系統信賴風險:Trust Services.
2.以實務為導向, 採個案方式瞭解電腦審計過程與技術
3.介紹[整合性審計學]之理論架構,實際可用之審計方法學(Methodology)和技術/工具.
4.經由 CAAT 之課堂實習, 發展完整 CAATTs 個案(電腦實習),學生修習本課程後可獨立,使用:
目前北美最 通行之稽核軟體- ACL與其他 CAATTs.
1. Understand the Assurance environment where the program professional is located, the program's integrity risks and system trust risks: Trust Services.
2. Based on practice as the direction, understand the computer review process and technology in a case-by-case manner
3. Introduce the theoretical framework of [integrated review planning], practically available review methodology and techniques/tools.
4. Through the course of CAAT, the complete CAATTs case (computer practice), students can independently use it after taking this course:
Currently, the most popular audit software in North America - ACL and other CAATTs.
(1)Hall, J. A. 2016. Information Technology Auditing (Fourth Edition). Cengage Learning.(滄海書局代理)
(2)黃士銘，2016，ACL資料分析與電腦稽核，全華圖書
(3)黃士銘，2014，嚴紀中與阮金聲，電腦稽核:理論與實務應用，全華圖書
(1) Hall, J. A. 2016. Information Technology Auditing (Fourth Edition). Cengage Learning. (Agent from the Huihai Books Bureau)
(2) Huang Shijian, 2016, ACL data analysis and computer audit, full Chinese book
(3) Huang Shijian, 2014, Serious Chinese and Ruan Jinsheng, Computer Audit: Theoretical and Practical Application, Full Chinese Book
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Midterm ExamMidterm Exam Midterm Exam |
30 | |
| Final ExamFinal Exam Final Exam |
30 | |
| Class Presentation/AssignmentsClass Presentation/Assignments Class Presentation/Assignments |
30 | |
| Participation/ AttendanceParticipation/ Attendance Participation/ Attendance |
10 |
