ACCT 542 - Auditing III

3 credit hours

This course introduces students to the major categories of threats arising from IT-based systems. Topics include threats and controls with respect to: applications access, physical security, network security, internet security, operating systems, program change, and databases. Also addressed are user authentication, business continuity and disaster recovery planning, computer assisted audit techniques, SysTrust and WebTrust engagements. Prerequisite: ACCT 535 or equivalent.