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ACTG420/520: IT Auditing – Winter 2017

Tuesday/Thursday 2pm-3:50, Austin Hall Room 216

INSTRUCTOR

Byron Marshall, Ph.D.
Austin Hall 494
(541) 737-6054
byron.marshall@bus.oregonstate.edu
Byron's web site

OFFICE HOURS

  • Tuesday 9 – 10 AM
  • Wednesday 4 – 5 PM
  • Thursday 1 – 2 PM
  • And gladly by appointment

I would enjoy talking to you!


 

COURSE DESCRIPTION -- ACTG420 and 520 are four unit courses.

The Catalog Description: IT Auditing explores key information systems issues such as planning, acquisition, delivery, and monitoring from a risk and control perspective. Students learn to use IT audit standards, guidelines, and frameworks and build data analysis tool skills. PREREQS: Grade of "C" or better in ((ACTG 317 or BA372) and ACTG 378).  Departmental approval required.

Informally: Given the importance of internal control regulation and the importance and vulnerability of information technology in today's organizations, accountants need to better understand IT planning, acquisition, delivery, and monitoring. IT Professionals need to be able to analyze systems from a risk and control perspective. IT Auditing surveys key IT issues that are important to managers, accountants, and auditors. This year's offering features a series of experienced professionals sharing their insights. The course calls for you to prepare a lot outside of class. Class motto: When you learn, we win. 

COURSE MATERIALS

Textbook: Information Technology Auditing 4e by James Hall

ISBN-10: 1133949886  ISBN-13: 9781133949886

Reading and studying the material from the chapters will be vital to success in the course.

 

 

Please download this document from ISACA: http://www.isaca.org/Knowledge-Center/Research/Documents/ITAF-3rd-Edition_fmk_Eng_1014.pdf I don’t suggest that you print it (148 pages) but it may be of use as a reference during the term.

 

Some other course material will be available in Canvas.

 

Students are encouraged to join ISACA as a student member. It is quite inexpensive (reportedly $25) relative to textbooks and courses. Go to http://www.isaca.org/Membership/Student-Membership/Pages/Student-Membership-Information.aspx. This will allow you to download COBIT 5 and other useful (but not required) materials for free.

 

Return to Contents

Tentative Course Schedule -- Winter 2017

Please Note: To maximize the benefits of working with our speakers the timing, content, and relative value of all course deliverables are subject to change. Homework revision due dates are not listed here – see Canvas.

Week

Tuesday

Thursday

1
Jan 10/12

Key concepts in IT audit

Due Friday Midnight: Internal Control Homework

Class Activity: Virginia Audit Report Activity

2
Jan 17/19

Discuss: Group Project

Introduce governance

Assign topics

Discuss: Internal Control Homework

Due Friday Midnight: Governance Homework

3
Jan 24/26

Drew Nelson – advisory practice from a new hire perspective

Meet your mentor this week

Discuss: Governance Homework

Due Friday Midnight: Individual risk writeup

Due Sunday Midnight: Project Update 1

4
Jan 31 Feb 2

PCAOB AS 5 exercise (with prep)

Introduce System development and change

 

Due Friday Midnight: Systems Development and Change Homework

Tim Jakubowski

5
Feb 7/9

Topic: Authentication and Authorization

Discuss: Systems Development and Change

Meet with your project sponsor this week

Lab 1: Excel - Vlookup, Match, and Index

Due Friday Midnight: Individual Project Write up

6
Feb 14/16

In class project/writing exercise

Michael Hulet

Due Sunday Midnight: Project Update 2

Due Friday Midnight: Lab 1

7
Feb 21/23

Lab 2: Excel Macros – processing rows of data

Introduce OS and Networks

Due Friday Midnight: OS and Networks Homework

Due In class: Individual Project quiz

8

Feb 28 Mar2

Discuss: OS and Networks

Follow up with sponsors and mentors this week

Due Sunday Midnight: Project Update 3

Due Friday Midnight: Lab 2

Lynn Gonzalez & Sam Khan

Using Idea

9
Mar 7/9

Betsy Maust

Discuss: ISACA’s ITAF Professional Practices Framework for IS Audit/Assurance &  Certifications

Due BEFORE CLASS: Final Power Point Slides

10
Mar 14/16

Group Presentations – Exercise

Group Presentations – Exercise

Due Sunday Midnight: Final Project Report

March 20-24

Final at Thursday at 2:00 PM in our regular classroom

Return to Contents

STUDENT EVALUATION

Student evaluation focuses on topical mastery (questions, quizzes, and exam), applying concepts (group project deliverables), and enhancing data analysis skills (technology exercise write ups).

It is hard to quantify the exceptional value of interacting with industry professionals. Attendance for all guest speakers is mandatory. If you are going to miss a guest speaker session, please let the instructor know in advance – a makeup exercise will be assigned. Of course medical emergencies arise and can be handled after the fact. Missing a speaker without an approved make up will result in a significant reduction in a student’s course grade.

ACTG 420/520

Grade Component

Weighting

Homework

25 %

Exercises

15 %

Individual Team Project Components

5 %

Group Report

25 %

Final Exam

30 %

Missed Guest Speaker

-3% per occurrence

 

MATCH GRADE PERCENTAGES TO CANVAS

 

Final grade percentages

Exceptional

 

Very Good

 

Solid

 

Otherwise

Grade

Minimum Score

 

 

A

94%

A-

90%

Grade

Minimum Score

B+

87%

B

84%

B-

80%

Grade

Minimum Score

C+

77%

C

70%

 

 

F

More Details on Grade Components

-         Homework questions will be posted in Canvas.

o   These are individual assignments although you may discuss the material with others in advance. Formulate and type your own answers. No copy/paste, no “divide and conquer”.

o   Submit answers in Canvas.

-         Exercises

o   Exercises

§  Several lab exercises are planned. Time will be allowed in class to do much of the lab but additional time may be required outside of class.

§  Put some time in to master these! The skills are more useful than many students imagine.

-         Group reports

o   Students will be assigned, somewhat randomly, to projects teams of 4 or 5 people per team.

o   Your team will explore the main concepts from the course as they apply to an assigned topic area which is matched with a real OSU client.

o   Grading criteria include:

§  Precise application of course concepts

§  Quantity and quality of additional information provided to the class

§  Professional reporting and presentation

o   Expected grading components for the Team Project Score will include:

§  Individual Components - submissions and/or quizzes -  (5% of the course grade)

§  Group Deliverables (25% of the course grade)

·        3 Group Project Updates documenting what each student has done recently and overall progress.

·        A Word document with the final group report

·        Power Point slides and a group presentation

COURSE POLICIES

Academic Honesty Policy:

Individuals are encouraged to discuss the projects and assignments outside of class and share ideas.  However, unless specified as a team assignment, each person must individually complete and submit his/her own work.

  

Students assume full responsibility for the content and integrity of the academic work they submit. The guiding principle of academic integrity is that a student's submitted work, examinations, reports, and projects must be that student's own work for individual assignments, and the group's own work for group assignments/projects. Students are guilty of academic dishonesty if they:

·         Use or obtain unauthorized materials or assistance in any academic work; i.e., cheating.

·         Falsify or invent any information regarded as cheating by the instructor; i.e., fabrication.

·         Give unauthorized assistance to other students; i.e., assisting in dishonesty.

·         Represent the work of others as their own; i.e., plagiarism.

·         Modify, without instructor approval, an examination, paper, record or report for the purpose of obtaining additional credit; i.e., tampering.

 

The penalty for academic dishonesty is severe. Any student guilty of academic dishonesty may be subject to receive a failing grade for the exam, assignment, quiz, or class participation exercise as deemed appropriate by the instructor. In addition, the penalty could also imply that the student receive a failing grade for the course and be reported to the University officials at the College of Business, and the officials at the Office of Student Affairs.

According to OSU student conduct regulations, academic dishonesty is defined as an intentional act of deception in which a student seeks to claim credit for the work or effort of another person or uses unauthorized materials or fabricated information in any academic work. All cases of suspected academic dishonesty will be handled in strict accordance with University and College Policies. Please refer to Office of Student Conduct website for more information http://studentlife.oregonstate.edu/studentconduct  . Students are expected to follow University policies  http://oregonstate.edu/leadership/policies/former-osu-oar-links/15-student-conduct-code and College policies.

Behavior in Class:

Behavior in class should be professional at all times. The atmosphere within the classroom should be the same as you might expect in a casual business meeting.  People must treat each other with dignity and respect in order for scholarship to thrive.  Behaviors that are disruptive to learning will not be tolerated and may be referred to the Office of the Dean of Students for disciplinary action.

Accommodations:

Disability Accommodation. Accommodations are collaborative efforts between students, faculty and Disability Access Services (DAS). Students with accommodations approved through DAS are responsible for contacting the faculty member in charge of the course prior to or during the first week of the term to discuss accommodations. Students who believe they are eligible for accommodations but who have not yet obtained approval through DAS should contact DAS immediately at 737-4098. Discrimination or

Arbitration:

There will be a one-week arbitration period after graded items (projects, assignments, etc.) are returned.   Within that one-week period, you are encouraged to discuss any assumptions and/or misinterpretations that you made about the activity that may have influenced your grade.

LEARNING OUTCOMES

Upon completion of this course, a successful student will be able to:
·         List and describe different types of IT audits.
·         Identify basic concepts related to organizational IT risks and controls.
·         Explain (using several specific examples) the role IT controls play in IT assurance efforts.
·         List and describe key IT-auditing standards and certifications.
·         Explain (using several specific examples) how IT process metrics can contribute to organizational success.
·         Formulate a variety of appropriate IT audit procedures.
 
Additional Graduate Learning Outcome
·        Identify (through research) and conceptually apply best practices and standards relevant to IT risks and IT processes.
 
These objectives were selected after reviewing existing courses in our program, talking to industry practitioners, and reviewing the model curriculum proposed by ISACA (Information Systems Audit and Control Association). The text, examinations, assignments, and project formulation have all been chosen to support these objectives.
 

This course will address the following: College of Business Learning Outcomes

·         College of Business Specific Learning Outcomes
o    Each student shall demonstrate information technology skills as they apply to today’s business environment.
o    Each student shall be able to converse and to write at an acceptable level for business communications in English.
·         Accounting Program Specific Learning Outcomes
o    Each student shall be able to apply accounting concepts, principles, standards, and processes. 
o    Each student shall demonstrate information technology skills as they apply to today’s business environment to solve business problems and to communicate those solutions.
o    Each student must demonstrate analytical skills through finding, organizing, assessing, and analyzing data appropriate to a given situation.
o    Each student shall be able to impart the knowledge and skills listed above to provide insightful advisory judgments and recommendations regarding the accounting for and the business implications of events, conditions, circumstances, and transactions that give rise to business opportunities or problems.  
o    Each student must demonstrate strong organizational skills and a capacity for responsive and timely work.
 
This page is maintained by Byron Marshall Send E-mail to byron.marshall@bus.oregonstate.edu.