- Accounting and financial specialists, professionals and practitioners who need to understand how accounting information systems (AIS) work in order to effectively measure how cost-effectively they perform, to assess their reliability and that of the information produced, or to lead the redesign and implementation of new and better systems.
- Internal and external auditors.
- Accountants who wish to improve the design and functioning of the AIS so that it truly adds value to the organisation by providing management with the information needed to effectively run organisations.
What you will learn
Upon completion of this course, you will be able to understand:
- Three major types of computer fraud: computer attacks and abuse, social engineering, and malware.
- Dozens of ways computer fraud and abuse can be perpetrated.
- Basic concepts of internal control – the COSO framework and the expanded enterprise risk management (COSO-ERM) model.
- The COBIT framework which provides a foundation for effective governance and control of information systems.
- The fundamental concepts of defence-in-depth and the time-based approach to security.
- A variety of security topics including access controls, firewalls, encryption, and incident detection and response.
- The many specific computer controls used in business organisations to achieve the objectives of ensuring privacy and confidentiality, including encryption.
- The controls necessary to achieve the objectives of accurate processing of information and ensuring that information is available to managers whenever and wherever they need it.
- Principles and techniques for the audit and evaluation of internal control in a computer-based AIS.
- Computer-assisted auditing.