College Catalog Fall 2016 - Spring 2017

Accounting - Information Systems Auditing - BBA

The Instructional Program

The Bachelor of Business Administration (BBA) in Accounting - Information Systems Auditing follows the required model curriculum for the Information Systems Auditing Exam. 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's degree program does not replace the associate's 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's degree, provided they meet the entry performance qualifications.

Minimum Requirements to be Considered for Admission


  • high school graduate with 80 high school GPA or 2500 GED test score
  • Algebra Regents: 75
  • English Regents: 75
  • Science Regents

Transfer Student:

  • Transfer GPA: 2.3
  • See the Academic Policies section of the catalog for further transfer credit information.

Additionally, a student must possess demonstrable command of basic computer skills and literacy.


SUNY Curriculum Code: 2243

SUNY General Education Requirements: Students who intend to receive AA, AS, 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.

AAS and AOS 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.

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.

Academic Requirements:

Minimum Total Credit Hours = 121

Major Courses Required - 70 credit hours

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 & Controls 3
BUSI 105 Orientation to Business 1
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
CITA 110 Introduction to Software Applications 3
CITA 130 Introduction to Database 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 325 Systems Analysis and Design 3
CITA 405 Project Management 3
CITA 475 Management of Information Technology 3


General Education/Liberal Arts Courses Required - 33 credit hours

Course No. Course Cr. Hrs.
BUSI 120 Business Communications 3
ECON ___ Introductory Macroeconmics or Introductory Microeconomics 3
ENGL ___ Freshman Composition or Advanced Composition2 3
ENGL 310 Technical Writing 3
MATH 115 Statistics 3
MATH ___ Mathematics Elective 3
  American History from GE 4 3
  Arts/Humanities Elective from GE 7 or GE 8 3
  Liberal Arts and Sciences Elective with LASC attribute 3
  Other World Civilizations Elective from GE 6 or Foreign Language Elective from GE 9 3
  Science Elective from GE 2 3

Restricted Electives by Advisement- 6 credit hours, 3 credits of which must be Upper-Division courses

Unrestricted Electives - 12 credit hours consisting of 6 credit hours of Lower-Division courses and 6 credit hours of Upper-Division courses


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

English is by placement according to competency.

Student Learning Outcomes

A graduate of the BBA in Accounting - Information Systems Auditing program should be able to:

1. Demonstrate proficiency in the major content areas of the Certified Information Systems Auditor Exam:

  • 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. Demonstrate proficiency in technical accounting concepts and practices, including the preparation and analysis of financial statements .

3. Demonstrate proficiency in the use of computers and computational techniques, as well as technological and problem-solving skills.

4. Exhibit a thorough knowledge of management theory, concept, and practice, with particular application to IT.

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

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

7. Students will: produce coherent texts within common college-level written forms; demonstrate the ability to revise and improve such texts; research a topic, develop an argument, and organize supporting details; develop proficiency in oral discourse; evaluate an oral presentation according to established criteria.