课程代码：040062B/040072B Course Code：040062B/040072B
课程名称：IT审计 Course Name：IT Auditing
学时：32 Periods：32
学分：2 Credits：2
考核方式：考查 Assessment：Evaluation
先修课程：会计信息系统 Preparatory Courses：Accounting Information
System
《IT审计》是现代审计学与信息技术相融合而发展起来的适应信息时代要求的实用性较强的前沿学科。该课程内容包含两个方面，一是讲授运用IT实施计算机辅助审计的工具、方法与技术；二是讲授以会计信息系统为核心、以企业管理信息系统为对象，运用专门审计方法和手段，对系统的规划、设计、实施、运行及维护等各个阶段或关键环节的过程和结果进行测试和评价，对以会计信息的处理过程和输出结果为主要内容发表审计结论。
通过本课程的学习，使学生全面了解审计软件的应用方法技术，计算机辅助审计的方法技术，会计信息化环境下审计的特征和要求，理解计算机系统内部控制的评价方法和相关测试原理，掌握计算机审计的过程、步骤和技术要领，能独立地对被审计对象——信息系统的审计目标发表客观公正的审计结论，适应信息时代对现代审计人才的较高要求。经过IT审计专业理论和实践训练的学生能独立开展会计信息系统的鉴证、咨询、信息系统规划和控制以及管理信息化实施等方面的具体工作，为会计、审计和管理事业培养合格的专门化人才。
“IT Auditing” is a practical front-line discipline adaptive to the demands of information age, which originates from the integration of modern auditing and information technology. This course mainly includes two parts: one part includes how to use the tools, methods and techniques to implement computer-assisted auditing with modern information technology; The other part includeshow to post IT auditing findings by taking the accounting information system as the core, and taking the business management information system as the object, and using specialized audit methodologies and tools to test and Evaluation the process or the results of planning, design, implementation, operation and maintenance of the information system and other key aspects of the above stages.
After completing this course, students will be able to: 1)comprehensively understand the technical application methods of auditing software and computer-assisted audit; 2)understand comprehensively the characteristic and the request of audit under the accounting information environment; 3)understand the assessment methods and the correlation test principles of AIS internal control; 4)grasp the audit process, steps and the skills, anddraw objective and fair audit conclusion. This course also prepares a large number of specialized experts for CPA vocation.
