“The evolution of information technology (IT) affects the business environment in many significant ways. It changes business practices, reduces costs and alters the ways in which systems should be controlled. In addition, it raises the level of knowledge and skills required to control and audit information systems. . . . For a number of years, many employers have been seeking to fill positions with accounting and assurance professionals who possess a substantial background in audit, control and IT, and this demand is expected to grow in the future.”1

“IS [information systems] auditors need to be able to cope with the pace of rapid technological changes and update themselves regularly with competent technical knowledge. Recent events, government regulations and changes in business processes have affected the role of IS audit and the methodologies IS auditors use. Therefore, the IS audit professional must understand the new technologies, be capable of determining their impact on the control process and audit procedures, and communicate clearly that evidence collection tools and techniques have been developed.”2  

1 ISACA Model Curriculum for IS Audit and Control, 2004, p. 5.
2 Ibid., p. 6.

The Instructional Program

The Bachelor's of Business Administration in Information Technology Management: Information Systems Auditing and Controls Option follows the required model curriculum for the Information Systems Auditing Exam. It is based on the needs and expectations of the information systems (IS) audit and control profession. 

The curriculum includes the course components of IS audit and control. The courses have been designed to include the components of IS that are required to make students marketable with entry-level skills and capability for the profession, and includes the seven major content areas of the Certified Information Systems Auditor Exam.

The bachelor's degree program described above does not replace the associate's degree program in accounting, but rather builds upon it. Students may enter as freshmen or apply for transfer into the program after earning an associate's degree, provided they meet the entry performance qualifications. As in any field, increased levels of education and experience improve one's chances for professional and managerial advancement. In 2002 the Sarbanes-Oxley Act was enacted by Congress to establish new corporate governing standards for U.S. public companies. This has opened up opportunities in the information systems auditing arena.

Curriculum

SUNY Curriculum Code:  1624

General Management Core

Information Technology Core

Liberal Arts and Sciences Core

Electives

Notes

1 Technical electives include courses with an ACCT, BUSI, or CITA prefix (by advisement).

Additional Note:

*Liberal Arts and Sciences courses or subject areas marked with an asterisk represent State University and SUNY Delhi General Education (GE) requirements. For more information, see the "General Education" section of this catalog or consult with an academic advisor.

Admissions Requirements

Freshman applicants to the Information Technology programs must have had 4 units of high school English, 3 units of social science, 2 units of mathematics, 2 units of science, and a minimum 2.3 grade point average. An on-campus interview is recommended. Transfer students must have a minimum 2.3 grade point average and previous study in computers, applications, business, or information technology. Applicants must also possess demonstrable command of basic computer skills and literacy. (See "Admission to Baccalaureate Programs" in the "Enrollment Services" section of this catalog.)

Program Objectives

A graduate of the Information Technology Management: Information Systems Auditing and Controls B.B.A. program should be able to:

1. Cover the seven major content areas of the Certified Information Systems Auditor Exam:

   1. Show IS knowledge, fundamental auditing concepts, standard guidelines for IS auditing; internal control concepts and audit planning process, management, evidence process, and report follow-up.
   2. IS/IT management, strategic planning management issues, support tools, framework, and techniques.
   3. Technical infrastructure planning, implementation and operations practices, service center management.
   4. Protection of Information Assets, information assets security management, logical IT security, applied IT security, physical and environmental security.
   5. Disaster recovery planning and business continuity and insurance.
   6. IS planning, information management usage, development, acquisition and maintenance of IS, impact of IT on business process and software development.
   7. Business process evaluation, risk management, audit and development of application controls.
2. Understand information technology (IT) from a technical, business, and managerial perspective.
3. Appreciate the challenges and major concerns of information technology with an emphasis on the strategic relationship between IT and accounting.
4. Demonstrate proficiency in the use of computers and computational techniques as well as technological and problem-solving skills.
5. Exhibit a thorough knowledge of management theory, concept, and practice, with particular application to information technology.
6. Demonstrate specific knowledge of IT-related areas including computer concepts, application software, database systems, networks, and telecommunications.
7. Demonstrate knowledge of information systems development, operations, organizational considerations, and project management techniques.
8. Be able to communicate effectively both orally and in written formats.