Assessed Coursework Due: In class - 3 random weeks Weighting: 30%

Submission • Each activity must be undertaken in the timeframe allocated during the tutorials and must be submitted at the end of tutorial by each student. Each activity is worth 10%. There will be 3 in-class tasks for this assessment during 3 random weeks of the semester (between weeks 3 to 12). • The task will take the form of a group discussion (5-6 students per group) followed by each student completing the assessment task individually.

Extension • No extensions will be granted. Students that have not submitted the task prior to the deadline will be awarded a mark of 0 for the task, except for cases in which an application for special consideration is made and approved. Please refer to https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policiesand- procedures/policies/special-consideration

Late penalty • Not applicable

On successful completion you will be able to: • Evaluate and demonstrate the importance of Information Systems Audit for Information Systems Governance for organisations. • Assess Information Systems risks and controls and their implications for organisations. • Explain how Information Systems audit objectives provide effective Information Systems Governance • Evaluate and explain Information Systems audit tools and techniques. • Construct a critical synthesised evaluation of and response to Information Systems audit risk assessments

Case study -– IS audit report Due: Week 7 Weighting: 30% Students are required to prepare an Information Systems audit report. Full details of the assignment (assignment objectives, question material, requirements, etc) will be made available through the unit’s website.

Submission • Students will need to upload their assignment to http://ilearn.mq.edu.au (Turn-it-in) by 11:59 p.m. on Thursday 9th April (week 7). Otherwise your assignment will be considered late. Late assignment will also be submitted via Turn-it-in.

Extension • No extensions will be granted. Students who have not submitted the task prior to the deadline will be awarded a mark of 0 for the task, except for cases in which an application for special consideration is made and approved. Please refer to https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policiesand- procedures/policies/special-consideration

Late Penalty • Late tasks will be accepted up to 72* hours after the submission deadline. There will be a deduction of 20%* of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 40% penalty). This penalty does not apply for cases in which an application for special consideration is made and approved.

On successful completion you will be able to: • Evaluate and demonstrate the importance of Information Systems Audit for Information Systems Governance for organisations. • Assess Information Systems risks and controls and their implications for organisations. • Explain how Information Systems audit objectives provide effective Information Systems Governance • Evaluate and explain Information Systems audit tools and techniques. • Construct a critical synthesised evaluation of and response to Information Systems audit risk assessments

Final Examination Due: Formal examination period Weighting: 40% A final examination is included as an assessment task for this unit to provide assurance that: 1. The product belongs to the student and; 2. The student has attained the knowledge and skills tested in the exam. The final examination for this unit will be held during the university examination period. The final exam assesses students' critical thinking capabilities as well as the ability to apply their knowledge of accounting and information systems to examples of real world problems and cases. You are expected to present yourself for examination at the time and place designated in the university examination timetable. The timetable will be available in draft form approximately eight weeks before the commencement of examinations and in final form approximately four weeks before the commencement of examinations. http://www.timetables.mq.edu.au/exam Further details about the final exam for the subject will be made available in the final week of lectures.

If a Supplementary Examination is granted as a result of the special consideration process, the examination will be scheduled as per the Supplementary Examination timetable of the Faculty. Please note that the supplementary examination will be of a similar format as the final examination. Please refer to https://staff.mq.edu.au/work/ strategy-planning-and-governance/university-policies-and-procedures/policies/specialconsideration

On successful completion you will be able to: • Evaluate and demonstrate the importance of Information Systems Audit for Information Systems Governance for organisations. • Assess Information Systems risks and controls and their implications for organisations. • Explain how Information Systems audit objectives provide effective Information Systems Governance • Evaluate and explain Information Systems audit tools and techniques.

Face to face hours

This unit will be taught in the form of weekly lectures and tutorials. Students are required to enrol in one lecture (1.5 hours of face to face teaching) and one tutorial (1.5 hours of face to face teaching) for this unit. Please check the timetable at http://timetables.mq.edu.au.The teaching strategies are outlined below:

 

Lectures

A 1.5 hour lecture will be one time a week. Students need to download their lecture slides from iLearn prior to attending the lecture. It is expected that students complete their prescribed reading for the week prior to attending the lecture. 

 

Tutorial attendance

·       Students are required to enrol in tutorials online. Tutorials enrolment will be closed after the first week of semester. There is no change after this deadline. It is important that you attend the tutorial that you are enrolled in. If you attend the tutorial that you are not enrolled in, it will not be counted toward the attendance record, with an exception of tutorials held on the week of public holidays.

·       Any changes to tutorials must be made through e-student. You have to finalise your classes by the end of week 2 after which changes are no longer possible.

·       No exception for tutorial attendances and late assignments will be granted for students who are enrolled late in this subject.

·       Your attendance may not be marked if you arrive more than 15 minutes late to your tutorials, unless there is an appropriate reason provided to your tutors.

 

Textbook

You will require access to the following textbook:

•Hall, James A. (2016), Information Technology Auditing, International Edition 4e, South-Western Cengage Learning (ISBN: 9781133949886)

Or E-book: ISBN 9781305985384

Copies of the textbook can be purchased from the Co-Op bookstore on campus.

 

Technology used

iLearn: This unit will use iLearn as an online technology for students to access course material, announcements as well as any other documents related to this unit. Students are required to regularly check the iLearn for accessing up-to-dated information about the unit.

Echo is a multi-media learning tool that provides an audio of the lectures which students can download and listen to at their convenience. Echo will be made available at the end of each week via the unit’s website (iLearn).

 

Expectations and Workload

Students are expected to spend 150 hours working on this unit. As a guide a student should spend these approximate amounts of time on each of the following activities:

 

	Activities	Hours
1	Assessed Coursework	40
2	Information Systems audit Report	40
4	Readings/self-study/Final Exam Preparation	70
	Total	150

Week	Topic	Readings
1	Auditing and Internal Control	Chapter 1
2	Auditing IT Governance Controls	Chapter 2
3	Auditing Operating Systems and Networks	Chapter 3
4	Auditing Databases Systems	Chapter 4
5	Auditing Systems Development and Program Change Activities	Chapter 5
6	Transaction Processing and Financial Reporting Systems Overview	Chapter 6
7	Computer-Assisted Audit Tool and Techniques	Chapter 7
8	Data Structures and CAATs for Data Extraction	Chapter 8
9	Auditing the Revenue Cycle	Chapter 9
10	Auditing the Expenditure Cycle	Chapter 10
11	Enterprise Resource Planning Systems	Chapter 11
12	Business Ethics, Fraud and Fraud Detection	Chapter 12
13	Revision