Information Technology for Auditors Course

Module 1: Basic Computer Concepts, Components, and Terms

• Understand core computer hardware, software, data, and systems terminology.
• Explore the structure of information systems and their components.
• Examine storage media, input/output devices, and networking architecture.
• Identify roles of IT personnel, management, and system users.
• Recognize how actual practices can diverge from formal IT policies.

Module 2: Impact of Information Technology on the Auditor

• Understand how IT has changed audit evidence and methodology.
• Learn how audit trails and documentation are affected in automated environments.
• Evaluate segregation of duties and system access in IT systems.
• Identify electronic controls and how to assess their effectiveness.

Module 3: Protection of Information Assets

• Identify physical and logical security mechanisms for IT systems.
• Understand access control software functions and user authentication methods.
• Examine layered security: network, host, application, and data level.
• Explore encryption technologies and their role in data protection.

Module 4: Contingency Planning

• Define contingency planning, disaster recovery, and business continuity.
• Understand federal guidelines (e.g., NIST SP 800-34, SP 800-53) for recovery plans.
• Learn components of IT contingency plans, including testing and maintenance.
• Differentiate among hot, warm, cold, and mobile recovery sites.

Module 5: Systems Development, Acquisition, Implementation, Maintenance, and Review

• Explore the systems development life cycle (SDLC) and auditor’s role in each phase.
• Evaluate acquisition of commercial software (COTS) and vendor management.
• Understand quality assurance, system testing, and change control procedures.
• Review post-implementation auditing and application service provider (ASP) risks.

Module 6: Internal Controls

• Classify controls as preventive, detective, corrective, or directive.
• Differentiate general vs. application controls across input, processing, and output.
• Study control frameworks such as COSO, COBIT, and GAGAS.
• Understand control objectives, implementation practices, and effectiveness assessments.

Module 7: Auditing Standards and Guidelines

• Review GAO, IIA, ISACA, and NIST publications relevant to IT audits.
• Understand how to apply GAGAS, FISCAM, and Green Book standards to IT auditing.
• Examine the COSO internal control model and its application in government audits.
• Identify key publications and guidelines for federal information systems audit processes.