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CATANDUANES STATE UNIVERSITY

Virac, Catanduanes

OUTCOMES-BASED EDUCATION (OBE) COURSE SYLLABUS IN

APr8/IA Elect 2 - AUDITING IN CIS ENVIRONMENT
Date revised/enhanced: January 10, 2023

I. School 2nd Semester, SY 2023-2024

Year/Semester
II. University Vision: A green university globally engaged in island research and innovations for societal advancement.
Mission Foster excellence, holistic, outcomes-based education compliant with the requirements of diverse world
market and contribute to the development of productive and value-laden lives.
Goal Uphold the tradition of excellence in instruction, research, extension and production functions in an eco-
friendly environment.
Core Values Respect, Integrity, Social Responsibility, Excellence, Commitment
Institutional Outcomes:
1. A Professional who is morally upright, socially responsible, and globally employable.
2. A Leader and Innovator who inspires others and is committed to social transformation and national
development.
3. An Environmental Advocate committed to research, extension, and production initiatives.

III. College/Campus College of Business and Accountancy

IV. Program/Degree Bachelor of Science in Accountancy (3A) & Bachelor of Science in Internal Auditing (3A)
V. Program Outcomes
a. Resolve business issues and problems, with a global and strategic perspective using knowledge and
technical proficiency in the areas of financial accounting and reporting, cost accounting and management,
P
management accounting and control, auditing, taxation, and accounting information system with integrity,
objectivity and competence;
b. Effectively communicate orally and in writing both English and Filipino using the basic concepts that underlie
each of the functional areas of business (marketing, finance, human resource management, production and
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operations management, information technology and strategic management) and employs these concepts
in various business situations;
c. Critically, analytically and creatively solve problems after determining the proper decision making tools. O
d. Demonstrate professional skills, ethical practice and social responsibility essential to diverse work
P
environment;

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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

e. Apply information and communication technology (ICT) skills in generating business reports and in making
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decisions.
f. Apply knowledge and skills that successfully respond to various types of assessments (including professional
licensure and certifications);
g. Participate in the generation of new knowledge through research, extension and development projects; O
h. Support local, regional and national development plans along with education, environment, socio-economic,
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health, gender and development, science and technology; and
i. Preserve and promote Filipino historical and cultural heritage. O
L – Learning P – Practiced O – Opportunity
VI. Course Code/Title APr8 – Auditing in CIS Environment
VII. Course Description This course complements the course in auditing. It discusses IT-related risks, security and control mechanisms and techniques that
may be employed to address the risks, and the impact of computer use on the audit. It also introduces computer assisted audit
techniques and tools. In this course, students gain an appreciation of the particular features and understanding of the risks involved
in auditing in an IT environment, the IT control they would expect to find in this particular area, how auditors use Computer Assisted
Audit Techniques (CAATS) in this area. The students gain hands-on experience in the use of computers in performing audits.
VIII. Course Credit 3 units (Lecture)
IX. Prerequisite Acctg 8 – Accounting Information System
X. Contact Hours 3 contact hours per week (54 hours a semester)
XI. Course Outcomes
At the end of the course, the students shall be able to do the following:
COs Description A B C D E F G H I
Determine areas of concern for control and audit of computer
CO1 3 3 2 2 1 1 1 1 1
information systems.
Describe the nature and types of management and
CO2 application controls and evaluate their relative strengths and 3 3 2 2 1 1 1 1 1
limitations.
Compare types of evidence collection and evaluation
CO3 3 3 2 2 1 1 1 1 1
techniques available
CO4 Carry out and manage information systems audits. 3 3 2 2 1 1 1 1 1
Evaluate specific problems associated with the audit of
CO5 3 3 2 2 1 1 1 1 1
systems which use information technology.

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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

Use hands on techniques to handle information systems

CO6 3 3 2 2 1 1 1 1 1
audit including the use of audit software package.
Strengthen the values of honesty, integrity, patience and
CO7 3 3 2 2 1 1 1 1 1
perseverance in all aspects of computer audit work;
1 – CO has minor contribution to PO 2 – CO has moderate contribution to the PO 3 – CO has major contribution to the PO

XII. Course Outline/Learning Plan

Teaching and
Instructional
Course Content/ Learning Assessment Time
POs COs Desired Learning References Resources/
Subject Matter Activities Tasks Table
Outcomes Materials
(TLAs)
A CO1 At the end of the chapter, the 1 - Overview of Auditing  Cabrera, MEB,  Lecture  Self-  Reference 7.5
B student shall be able to  Auditing Defined (2014) Public demonstration assessment materials hours
C  Objectives of Auditing Accountancy  Brainstorming checklist  Textbook
D  Explain the concepts,  Types of Audit and Profession:  Use of  Assignment  Internet
E objectives of auditing, the Reviews Assurance multimedia  Individual/  Laptop/Com-
F types of audit and reviews,  Types of Auditors Principles,  Interactive group output puter
G and types of auditors.  Understanding the Professional learning
H Purpose of an Audit Ethics and Good  Group
I  Discuss the relationship and  Differentiating between Governance, dynamics
distinction between Auditor and Auditee Manila: GIC
accounting and auditing. Roles Enterprises
 Implementing Audit  Frias, Solita A.
 Differentiate between auditor Standards Textbook in
and auditee roles.  Auditor Is an Executive Auditing Practice,
Position 3rd Edition,
 Explain the significance of Manila: JMC
the various audit standards Press, Inc.
and why they need to be  Canon, David
implemented. (2016) CISA:
Certified

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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

 Discover why most people Information

look up to auditors with System Auditor
respect and granted with Study Guide,
professional benefits. Fourth Edition,
Indiana: John
Wiley & Sons,
Inc.
A CO2 At the end of the chapter, the 2 - The Computer  Cabrera, MEB,  Lecture  Self-  Reference 9.0
B CO4 student shall be able to Environment and (2014) demonstration assessment materials hours
C Controls in an IT  Brainstorming checklist  Textbook
D  Discuss and explain an Environment  Hall, James A.  Use of  Assignment  Internet
E electronic data processing  Introduction to Electronic (2012) multimedia  Individual/  Laptop/Com-
F system and unique Data Processing (EDP) Accounting  Interactive group output puter
G characteristics of specific System Information learning
H EDP systems  Types EDP Systems System, USA:  Group
I  Impacts of Computer on Cengage dynamics
 Discuss the impact of Accounting Systems Learning
computers on accounting  Approaches of Audit in
systems Computer Environment  Hall, James A.
 Controls in a computer (2011)
 Describe the effects of CIS system Information
environment on audit - Objectives and Technology
process significance of Auditing and
computer controls Assurance, Third
 Explain the auditor’s - Different kinds of IT Edition, USA:
responsibilities with respect controls Cengage
to internal control over EDP - Controlling and Learning
systems auditing networks,
internet, and e-
 Discover internal control over commerce
EDP activities

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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

 Describe the different IT

controls, controlling, auditing
networks, internet and E-
commerce
A CO3 After the topic, the students 3 - Audit Process  Canon, David  Lecture  Self-  Reference 9.0
B CO4 shall be able to  Understanding the Audit (2016) demonstration assessment materials hours
C Program  Cabrera, MEB,  Brainstorming checklist  Textbook
D  Describe the audit process  Establishing and (2014)  Use of  Assignment  Internet
E Approving an Audit multimedia  Individual/  Laptop/Com-
F  Discuss and explain the audit Charter  Interactive group output puter
G program including audit  Preplanning Specific learning
H strategy and audit plans Audits  Group
I  Performing an Audit Risk dynamics
 Explain how to assess audit Assessment
risks  Determining Whether an
Audit Is Possible
 Determine whether an audit  Performing the Audit
is possible and review  Identifying Audit Evidence
existing controls  Reporting Audit Findings
 Conducting Follow‐up
 Describe how to perform IS Activities
audit, how to identify audit
evidence and how to conduct
audit testing

 Describe how to present

audit findings and how to
conduct follow-up activities
MID-TERM EXAMINATION 1.5
hours

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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

A CO4 After the topic, the students 4 - Process of Writing an  ISACA (2015)  Lecture  Self-  Reference 7.5
B shall be able to Audit Report Information demonstration assessment materials hours
C  Explain the significance of  Preparing to Write Systems  Brainstorming checklist  Textbook
D writing an IS audit report  Writing the Report Auditing: Tools  Use of  Assignment  Internet
E  Finalizing the Report and Techniques multimedia  Individual/  Laptop/Com-
F  Discuss the essential  Other Considerations for  Cabrera, MEB,  Interactive group output puter
G characteristics, structure, Report Distribution. (2014) learning
H and features of an audit  Group
I report dynamics

 Demonstrate the different

stages in report writing

 Identify other concerns for

report distribution
A CO3 After the topic, the students 5 - Tools and Techniques  Otero, Angel  Lecture  Self-  Reference 7.5
B CO6 shall be able to Used in Auditing IT (2019) demonstration assessment materials hours
C Information  Brainstorming checklist  Textbook
D  Define auditor productivity  Audit Productivity Tools Technology  Use of  Assignment  Internet
E tools and describe how they  System Documentation Control and multimedia  Individual/  Laptop/Com-
F assist the audit process. Techniques to Audit, 5th Edition,  Interactive group output puter
G Understand Application USA: CRC learning
H  Describe techniques used to Systems Press Taylor &  Group
I document application  Flowcharting as an Audit Francis Group dynamics
systems, such as Analysis Tool  Arens, Alvin A.
flowcharting, and how these  Appropriateness of (2012) Auditing
techniques are developed to Flowcharting and Assurance
assist the audit process Techniques Services: An
 Computer-Assisted Audit Integrated
 Explain what Computer- Techniques (CAATs Approach, USA:
Assisted Audit Techniques o CAATs for Sampling Prentice Hall
(CAATs) are and describe o CAATS for  Hall, James A.
Application Reviews (2011)

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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

the role they play in the o CAATs for Auditing  https://www.iia.or

performance of audit work Application Controls g.uk/...audit/com
o CAATS for puter-assisted-
 Describe how CAATs are Operational Reviews audit-techniques-
used to define sample size  Auditing Around the caats/
and select the sample Computer Versus
Auditing Through the
 Describe the various CAATs Computer
used (1) for reviewing
applications, particularly, the
audit command language
(ACL) audit software, (2)
when auditing application
controls, and (3) in
operational reviews

 Differentiate between
“Auditing Around the
Computer” and “Auditing
Through the Computer.”
A CO5 After the topic, the students Unit 6 - Hands-on Training  Cabrera, MEB,  Lecture  Self-  Reference 10.5
B CO6 shall be able to with Audit Command (2014 demonstration assessment materials hours
C CO7 Language  Brainstorming checklist  Textbook
D  Apply the knowledge and  Hall (2011)  Use of  Assignment  Internet
E skills obtained from the multimedia  Individual/  Laptop/Com-
F different topics under study  Interactive group output puter
G learning
H  Apply the general guidelines,  Group
I procedures and techniques dynamics
in conducting IS audit

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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

 Conduct an audit and

prepare the corresponding
audit report

FINAL EXAMINATION 1.5

Hours
 Johnstone, KM, Gramling, MA, & Rittenberg, LE (2014) Auditing: A Risk-based Approach to Conducting a
XIII. Suggested Readings and References Quality Audit, USA: South-Western, Cengage Learning
 Review Schools Handouts
XIV. Course Requirements Grades on this course will be based on the following:
 Quizzes
 Major Examinations (Mid-term and Finals)
 Practical Assignments
XV. Course Policies
General Policy
A. Students with reasonable absences from the class will be given consideration for the missed
quizzes/examination with meritorious reason/s presented.
B. Students who incurred more than 20% of the required number of hours shall be dropped from the rolls.
C. Submission of projects shall be on or before the due date agreed upon by the students and the faculty.
Late submission will earn a grade of 3.0.
D. Cheating and plagiarism are strictly prohibited. Students caught doing these acts shall be dealt with in
accordance with the provision in the Student Handbook.
E. Wearing of appropriate school uniform and ID shall be strictly implemented.

XVI. Grading System For Academic Courses

(Per Board Resolution No. 3, 4 & 5, s. Mid-Term/Final Examination 30%
2016) Quizzes/Activities 30%
Performance (Assignments, Reporting, Recitation, Attendance) 40%
TOTAL 100%
Final Grade is 50% MT and 50% TFG

XVII. Consultation Time/Venue 8:00-12:00; 1:00-5:00 PM, Wednesday, Internal Audit Services, 3/F CatSU Main Building

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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

Prepared by:

MARIBEL S. ZAFE, MBA, CPA

Faculty
Date: _________

Reviewed by: Approved by:

MICHELLE F. GO, MBA, CPA IAN V. ARANEL, MBA, CPA, CTT

Department Chairperson, Accountancy and Accounting-Related Courses Dean, College of Business and Accountancy
Date: _________ Date: _________

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