Advanced Auditing Course Redesigned to Focus on IT Audit

The School of Accountancy has redesigned the Advanced Auditing course to focus on IT audit, commencing in Spring 2014. The objectives of the course are: (1) to familiarize students with IT auditing knowledge, skills and tools, and (2) to expose students to real world IT auditing related issues and potential solutions.  

Three major course components achieve these objectives. First, the course focuses on auditing processes specific to information technology.  Within the context of information technology, students will perform interviews, design internal control questionnaire, flowchart systems, appropriately assess audit evidence, and create reports.  Second, students will form groups that will work with a client to understand the issues the company is currently facing and to provide solutions to the issue.  This project requires the students to work closely with an assigned company and to apply their knowledge to a real world problem. Third, the students are introduced to fraud prevention and detection techniques through computer aided auditing techniques.

Professors David Wang and Roger Debreceny created the redesign of the Advanced Auditing course to benefit MAcc students. The course links what students have learned in the classroom to business cases and by preparing them for their future career in accounting and auditing related fields. The course will also feature several leading professionals from internal audit departments and IT professionals in Hawaii.