Information Systems Auditing - 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 of Business Administration (B.B.A.) in Information Systems Auditing program 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 has 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 include the seven major content areas of the Certified Information Systems Auditor Exam.

The bachelor degree program does not replace the associate degree program in accounting; rather, it builds on that program. 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. Each student is assigned a faculty advisor who will assist and guide them through their educational experience.

Career Options

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:  2243

SUNY General Education Requirements: Students who intend to receive A.A., A.S., or baccalaureate degrees must satisfy SUNY and campus General Education (GE) requirements to graduate. Students should be aware that GE requirements may vary by academic program. Consult with your academic advisor. For general information, see the "General Education" section of this catalog.

A.A.S. and A.O.S. degree students may not be required to fulfill General Education (GE) requirements; however, any student who may wish to transfer should complete as many GE courses as possible. Consult with your academic advisor.

General Accounting and Management Core

Information Technology Core

Liberal Arts and Sciences Core

Electives

Notes:

¹ English is by placement according to competency.

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

*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.

Technical Standards:  In addition to academic requirements, all applicants must also be able to meet the minimum Technical Standards for the program, with or without reasonable accommodation.

Admissions Requirements

To be eligible for consideration, applicants must:

Freshmen

• be a high school graduate with a minimum 80% overall average or a minimum 2500 GED test score
• have earned 75% or higher on the Algebra Regents exam
• have completed two high school science courses

After initial screening, an on-campus interview with division faculty and a representative from the Enrollment Services Office is highly recommended.

Transfer Students

• have a minimum 2.3 grade point average
• have previous study in computers, applications, business, or information technology
• possess demonstrable command of basic computer skills and literacy
• See the "Academic Policies" section of this catalog for further information about transfer credit.

Student Learning Outcomes

A graduate of the B.B.A. in Information Systems Auditing program should be able to:

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

• Show information systems (IS) knowledge, fundamental auditing concepts, standard guidelines for IS auditing; internal control concepts; and audit planning process, management, evidence process, and report follow-up.
• IS/IT (information technology) management, strategic-planning management issues, support tools, framework, and techniques.
• Technical infrastructure planning, implementation and operations practices, service center management.
• Protection of Information Assets, information assets security management, logical IT security, applied IT security, physical and environmental security.
• Disaster recovery planning, business continuity, and insurance.
• IS planning; information management usage; development, acquisition and maintenance of IS; impact of IT on business process and software development.
• Business process evaluation, risk management, audit and development of application controls.

2. Understand IT from a technical, business, and managerial perspective.

3.  Appreciate the challenges and major concerns of IT, 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 IT.

6.  Demonstrate specific knowledge of IT-related areas, including: computer concepts, application software, database systems, networks, and telecommunications.

7.  Demonstrate knowledge of IS development, operations, organizational considerations, and project management techniques.

8.  Be able to communicate effectively, both orally and in written formats.