Information Technology for Auditors Course (Self-Paced)
IDAUDT8024SP

Module 1: Basic Computer Concepts, Components, and Terms

• 
    Understand core computer hardware, software, data, and systems terminology.


• 
    Explore the structure of information systems and their components.


• 
    Examine storage media, input/output devices, and networking architecture.


• 
    Identify roles of IT personnel, management, and system users.


• 
    Recognize how actual practices can diverge from formal IT policies.

Module 2: Impact of Information Technology on the Auditor

• 
    Understand how IT has changed audit evidence and methodology.


• 
    Learn how audit trails and documentation are affected in automated environments.


• 
    Evaluate segregation of duties and system access in IT systems.


• 
    Identify electronic controls and how to assess their effectiveness.

Module 3: Protection of Information Assets

• 
    Identify physical and logical security mechanisms for IT systems.


• 
    Understand access control software functions and user authentication methods.


• 
    Examine layered security: network, host, application, and data level.


• 
    Explore encryption technologies and their role in data protection.

Module 4: Contingency Planning

• 
    Define contingency planning, disaster recovery, and business continuity.


• 
    Understand federal guidelines (e.g., NIST SP 800-34, SP 800-53) for recovery plans.


• 
    Learn components of IT contingency plans, including testing and maintenance.


• 
    Differentiate among hot, warm, cold, and mobile recovery sites.

Module 5: Systems Development, Acquisition, Implementation, Maintenance, and Review

• 
    Explore the systems development life cycle (SDLC) and auditor’s role in each phase.


• 
    Evaluate acquisition of commercial software (COTS) and vendor management.


• 
    Understand quality assurance, system testing, and change control procedures.


• 
    Review post-implementation auditing and application service provider (ASP) risks.

Module 6: Internal Controls

• 
    Classify controls as preventive, detective, corrective, or directive.


• 
    Differentiate general vs. application controls across input, processing, and output.


• 
    Study control frameworks such as COSO, COBIT, and GAGAS.


• 
    Understand control objectives, implementation practices, and effectiveness assessments.

Module 7: Auditing Standards and Guidelines

• 
    Review GAO, IIA, ISACA, and NIST publications relevant to IT audits.


• 
    Understand how to apply GAGAS, FISCAM, and Green Book standards to IT auditing.


• 
    Examine the COSO internal control model and its application in government audits.


• 
    Identify key publications and guidelines for federal information systems audit processes.