Information Technology Audit, Governance, and Control

Note: this course is currently not being taught at UMW. This is a course I developed for the Masters of Accountancy at the College of Charleston.




This course is designed to provide the graduate accounting student with a broad conceptual and practical knowledge of IT audit with a focus on IT governance. This course examines systems analysis and design as well as Information Technology governance concepts for computer-based accounting information systems. Topics are taught from an Information Technology auditing perspective and include the determination of information requirements, design of information systems, feasibility study issues, project management techniques, and Information Technology governance concepts.


After completing this course, students will develop knowledge of the following:

  • Information Systems Audit process
  • IT governance and the COBIT framework
  • The strategic management of IT resources, including the appropriate structure, policies, accountability mechanisms, and monitoring practices
  • Management practices for acquisition/development, testing, implementation, and maintenance of IT systems
  • IT audit issues relating to planning and organizing, and acquiring and implementing IT systems
  • Importance of IT in the design and implementation of internal control over financial reporting
  • Basics of IT security