Course Syllabus: Vmiyer@uncg - Edu
Course Syllabus: Vmiyer@uncg - Edu
Course Syllabus: Vmiyer@uncg - Edu
Course Description:
Theory and practice of information systems auditing; role of information systems auditor in systems
development; computer based system controls.
Required Materials:
Strongly Recommended:
1. Auditing. Latest Edition. Arens, Elder, and Beasley. Pearson. or any introductory auditing
text book.
2
Performance Evaluation:
All students are required to follow the provisions of the UNCG Academic Integrity Policy
( http://academicintegrity.uncg.edu/) in completing course work. Tentatively, it is planned that
course grades will be based upon:
Mid-Term Exam - 25%
Final Exam - 35%
ACL assignments - 15%
Student Profile / Online Contribution/
Articles/ Quizzes/Other Assignments - 10%
Cases - 15%
The grade scale is based upon percent of points earned on each item. Appropriate cutoffs for
letter grades will be determined at the end of the course. It is possible that I may have to make minor
changes in the weights and nature of assignments. You should also note that all assignments are
individual in nature unless otherwise stated. Each student is expected to do his/her own work.
Late assignments: No credit will be given for late assignments except in rare cases.
Communication: Important announcements about the class will be posted on the course website. I
may also send e-mail to your uncg e-mail account. It is your responsibility to keep abreast of these
announcements by checking the course site at least once every day.
CLASS FORMAT: This is an on-line class that depends in large part on your participation and
interaction for success. Your input and questions will make this a better class. The more you put into the
class, the more you will take from it. The class was designed with the thought that you have been
exposed to auditing and systems, but are not experts. It is also based on the premise that you will be
involved in the business world and that a thorough understanding of the audit process and technology
will be important assets. The intent of the assignments is to provide you with a background that you can
take into the workplace and be successful. Since the class is designed to be very interactive, participation
is necessary. With the expectation that you are pursuing a career in business, you should be prepared to
act and to submit assignments in a professional manner.
3
Attendance:
This is an online course but we will have scheduled Collaborate sessions. Most of these are
optional but I strongly encourage you to attend. I will have a few sessions for which attendance may
be required. If you are unable to attend these sessions, you may have to complete a make-up
assignment.
Make-up exams and assignments will not be given except in very rare circumstances. You should
contact me immediately if you cannot attend on the exam date. Doing internship is not a valid
excuse.
Backup Copies of Assignments: Please keep a backup copy of any material (hard or soft copies)
submitted to me.
Specific Assignments
1. ACL: This is a PC based file interrogation package and generalized audit software that allows
accountants, auditors and financial managers to view, sample and analyze data from any other
computerized systems. You will complete a set of exercises using ACL.
3. Regardless of the method used to present material (team presentations, group work, lecture, etc.),
you are encouraged to actively participate. If you have questions, ask them. If the discussion is
related to your job experience or you can add to the discussion, please contribute. The class will be
much more rewarding and interesting if you take an active role in it!
4. Exams: Exams are cumulative. Exams will contain some objective type questions and short answer
questions. Exams may contain questions from any of the materials discussed in class including
journal articles and video presentations.
Please note that the final exam is an in-class proctored exam. Please let me know in advance if
you cant come to UNCG to take the final exam so that we can make alternate arrangements.
Note: Auditing requires mastery of the standards and techniques as well as good judgment,
communication, and listening skills. In this class, we will attempt to learn these skills. You will have to
put in sufficient time and effort to prepare for each class meeting as well as for the exams.
Netiquette: The same guidelines that apply to traditional classes should be observed in the virtual
classroom environment. Please use proper netiquette when interacting with class members and the
professor.
from completing a time sensitive assessment activity, the instructor will extend the time windows and
provide an appropriate accommodation based on the situation. Students should immediately report any
problems to the instructor and also contact 6-tech@uncg.edu to report the problem. Provide as much
details about the situation in your communication to help resolve it soon.
Adverse Weather: The University of North Carolina at Greensboro will remain open during adverse
weather conditions unless an administrative decision on changing work and class schedules is made by
the Chancellor. Students can receive details on the UNCG home page (www.uncg.edu), or by dialing
three campus telephone numbers: Adverse Weather Line (336-334-4400); Campus Switchboard (336-
334-5000); and University Police (336-334-5963).
Canvas will have the most recent schedule that we will follow. Following is a tentative calendar. However, it may be necessary to spend
more/less time on some topics that could change our plans. If changes are needed, they will be reflected in the course calendar on Canvas.
Jan 11 Introduction
Ch 1 (Arens)The Demand for Audit and Assurance Services
Feb 8 ACL
ACL
Feb 29 Review
Mid-Term Exam
Apr 18 Review