This unit focuses on computer information systems (CIS) and draws on the knowledge gained from AFS2760. The unit introduces the management of computer information systems (CIS) with a particular focus on the internal controls that should be present in a CIS environment and would be of interest to the external auditor. The important concepts and procedures to use and audit financial databases and CIS are also covered in this unit. The download of financial data and its manipulation in order to verify and audit it, as well as the performance of computer assisted auditing techniques (CAATs) on this data are examined in this unit. The influence of the internet and e-commerce on the business... -- Course Website
Prerequisites: Students must have passed AFW2760 OR AFS2760 AND FIT1003 before undertaking this unit.
