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College Catalog Fall 2009 - Spring 2010
Information Technology Management: Information Systems Auditing and Controls Option - BBA

The Field

“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-degree program described above does not replace the associate-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 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

Credit Hour Breakdown

 

General Accounting and Management Core

46

Information Technology Core

30

Liberal Arts and Sciences

37

Unrestricted Electives

12

Total

125

General Management Core

Course No.

Course

Cr. Hrs.

 ACCT 115

Financial Accounting

3

 ACCT 125

Managerial Accounting

3

 ACCT 210

Intermediate Accounting I

3

 ACCT 220

Intermediate Accounting II

3

 ACCT 310

Accounting Information Systems

3

 ACCT 400

Auditing

3

 ACCT 410

Information Systems Auditing & Control

3

 BUSI 105

Orientation to Business

3

 BUSI 120

Business Communications

3

 BUSI 200

Management I

3

 BUSI 210 

Business Law  I

 3 

 BUSI 215 

Business Law  II

 3 

 BUSI 310

Strategic Management 

 3 

 BUSI 343

Individual Behavior in Organization

3

 BUSI 345

Risk Management

3

 BUSI 370

Financial Management

3

 

Total                                                           

46

Information Technology Core

Course No.

Course

Cr. Hrs.

CITA 110/130

Software Applications/Database Systems

3

 CITA 120

Computer Concepts and Operation Systems

3

 CITA 140

Introduction to Programming

3

 CITA 150

Introduction to Information Technology 

 3 

 CITA 200

Data Communications and Networking

3

 CITA 320

Network Administration 

 3 

 CITA 340

Database Concepts 

 3 

 CITA 405

Project Management

3

 CITA 475

Management of Information Technology 

3

 CITA ___

Systems Analysis and Design

3

 

Total

30

Liberal Arts and Sciences Core

Course No.

Course                                                      

Cr. Hrs.

 ECON ___

Macro/Microeconomics (GE 3)*

3

 ENGL 100

Freshman Composition (GE 10)*

3

 MATH 115

Statistics (GE 1)*

4

 MATH ___

Mathematics Elective

3

 ____ ___

Science Elective (GE 2)*

3

 ____ ___

American History Elective (GE 4)*

3

 ____ ___

Western Civilization Elective (GE 5)*

3

 ____ ___

Other World Civilizations Elective
(GE 6)*

3

 ____ ___

Humanities Elective (GE 7)*

 3 

 ____ ___

Arts Elective (GE 8)*

 3 

 ____ ___

Foreign Language Elective (GE 9)*

3

 ENGL 310

Technical Writing 

3

 

Total                                                       

37

Electives

Technical Electives: Lower-Division1

  3  

Unrestricted Electives: Lower-Division            

3

Unrestricted Electives: Upper-Division            

6

Total

12

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.

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Last Updated: 1/4/09