Unit-1
Information systems auditing overview-Need, effects of computers on internal controls and auditing
Conducting an information systems audit-Introduction, dealing with complexity, Audit risks, Types of audit procedures, steps in an audit
Data Resource Management controls-motivation, functions of DA and DBA,organizational issues, Data repository system, control over DA and DBA
Security management controls-conducting a security program, major security threats and
Remedial measures,controls of last resorts.


Unit-2
Operational management controls-computer operations,network operations,data preperation and entry,production controls,file library,Documentation,capacity planning,management of
Outsourced operations
Boundary controls-Introduction,cryptographic controls,access controls,PINs,Digital signatures,plastic cards,audit trial control
Input control-Data input methods,source document design,data entry screen design,data code
Controls,check audits,batch controls,validation of data input,instruction input,validation,audit trail controls




Unit-3
Communication controls-communication subsystem, physical component controls, line error controls, flow controls, link controls, topological controls, channel access controls, control over subversive threats, internetworking controls, communication architectures and control, audit trail
Processing controls-processor controls, real memory controls, virtual memory controls, operating system integrity, Application software controls, Communication Architectures and Control, Audit trail
Data Base controls – Access, Integrity, Application Program, Concurrency, Cryptographic, File Handling, Audit trail, Existence

Unit – IV

Output controls – Inference, Batch output production and distribution, Batch report design, online output production and distribution, Audit trails
Audit Software- Generalized Audit Softwarre, Utility software, Specialized Audit Software.
Code Review, Test Data, Code compression
Concurrent Audit Techniques- Need, types, implementation, Strengths/Limitations.
Performance measurement-Introduction,characteristics, Performance measurement tools, Presenting performance measurement results, performance measurement and data integrity.

Unit – V

Evaluating Asset Safeguarding and Data integrity-Measures, nature, Determinants of judgments performance, audit technology to assist, Cost effective considerations
Evaluating system effectiveness – Introduction model, Evaluating system quality, Information quality, Usefulness, Perceived ease of use, self efficacy IS use, individual impact, IS satisfaction, Organizational impact.
Evaluating system efficiency – Introduction, Evaluation process, performance indices, Work Load models, System Models.


Suggested Reading:
Ron Weber – Information Systems Control and Audit, Prentice Hall 1999