SBM 4302 IT Audit and Controls
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This SBM 4302 IT Audit and Controls unit of study emphasizes the fundamental organizational and managerial issues relevant to procuring and conducting IT audit and control activities. The vital focus of this unit is on emphasizing the importance of auditing and managing the business risk issues; IT risk in particular as a feature of business risk and basic controls (such as general and application control), and their effect on related business operations to ensure the system efficiency. This includes the selection of the apt audit methodologies (such as direct substantive testing, systems-based audit), relevant audit techniques, audit acquisition, audit development, design review auditing, audit monitoring, and post auditing. In this unit, the learners will have an opportunity to review organizational controls, authorization control (such as logical access control), change management controls, operation and file controls, input control, data transmission control, and network communication securities control as part of disaster recovery planning.
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