Module 8 (Introduction to Accounting And Auditing Controls)
Module eight (Introduction to accounting and auditing controls) is an introduction to accounting and auditing controls concepts intended for a broad variety of students in courses where an appreciation of such concepts is needed. The module outlines key accounting and auditing concepts and describes the various roles played by management, information systems professionals, internal auditors, and external auditors. It deals with management control, application control, evidence gathering and evaluation, and management of the EDP audit function. The module may be used in junior or senior level information systems courses or integrated in other business courses. to management why other resources need protection; however, the information resource is frequently overlooked or is the ‘stepchild’.