JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY HYDERABAD

Course Objectives:

• To understand the foundations of information systems auditing
• To understand the management, application control framework
• To understand about the evidence collection and evidence evaluation process

UNIT - I

Overview of Information System Auditing, Effect of Computers on Internal Controls, Effects of Computers on Auditing, Foundations of information Systems Auditing, Conducting an Information Systems Audit. The management Control Framework-I: Introduction, Evaluating the planning Function, Evaluating the Leading Function, Evaluating the Controlling Function, Systems Development Management Controls, Approaches to Auditing Systems Development, Normative Models of the Systems Development Process, Evaluating the Major phases in the Systems Development Process, Programming Management Controls, Data Resource Management Controls.

UNIT - II

The Management Control Framework-II: Security Management Controls, Operations management Controls Quality assurance Management Controls. The Application Control Framework-I: Boundary Controls, Input Controls, and Communication Controls.

UNIT - III

The Application Control Framework-II: Processing Controls, Database Controls, output Controls.

UNIT - IV

Evidence Collection: Audit Software, Code Review, Test Data, and Code Comparison, Concurrent Auditing techniques, Interviews, Questionnaires, and Control Flowcharts. Performance Management tools.

UNIT - V

Evidence Evaluation: Evaluating Asset Safeguarding and Data Integrity, Evaluating System Effectiveness, Evaluating System Efficiency.

REFERENCES:

• 1. Ron Weber, Information Systems Control and Audit, Pearson Education, 2002.
• 2. M. Revathy Sriram, Systems Audit, TMH, New Delhi, 2001.
• 3. Jalote : Software Project Management in Practice, Pearson Education
• 4. Royce: Software Project Management, Pearson Education. M. Tech- I Year – I Semester (Cyber Forensics & Information Security/Cyber Security)