INFORMATION TECHNOLOGY IN AUDITING CourseCode: 8019Degree: Master's in Account AuditingFaculty of Social and Legal Sciences of ElcheYear: Year 1 of Master's in Account AuditingSemester: SpringType: RequiredLanguage: SpanishECTS credits: 6Lecture: 3Laboratory: 3Hours: 150Directed: 75Shared: 20Autonomous: 55Subject matter: Mathematics and Quantitative Methods for BusinessDepartment: Course instructors are responsible for the course content descriptions in English.DescriptionStrategy, architecture, design, and management of computer processes at companies. Control of IT processes: knowledge, competencies, and risk assessment. The role of information security at organizations: principles and means. Detection of errors and their prevention.FacultyNameCoordinatorLectureLaboratorySEGURA HERAS, JOSÉ VICENTE■■■PIÑOL PERAL, PABLO JOSE■■QUESADA MARTINEZ, MANUEL■■RODRIGUEZ SALA, JESUS JAVIER■■MARTINEZ MAYORAL, MARIA ASUNCION■■ORTIZ HENAREJOS, LIDIA■■APARICIO BAEZA, JUAN■■Professional interestLos entornos colaborativos son cada vez más necesarios en el ámbito profesional. El auditor debe ser capaz de manejar diferentes herramientas que permitan un trabajo en equipo coordinado. Por otro lado, cada vez nos encontramos con una mayor cantidad de datos informatizados que son vitales para las empresas. El auditor debe conocer los procesos internos de manejo de esa información, y los aspectos relacionados con la seguridad de los mismos.Competencies and learning outcomesGeneral competenciesCapacity to analyze and synthesize available information: Study the problems associated with a financial/accounting case, article, or situation, summarize and compile what is most relevant, and assess in a changing environment its impact on an account audit.Ability to organize and plan available resources: Know how to establish the organizational and functional structure of the entity, as well as the strategic management process designed to optimize the entity's economic and financial resources and their impact on the company's internal control.Capability of expressing technical and ethical opinions on the professional activity: Know how to apply acquired knowledge to professional practice such that economic and financial information allows making technical judgments that include reflection on social and ethical responsibilities linked to the tasks of accounting and financial management and issuing auditing reports.Ability to identify, interpret, and resolve problems in unfamiliar environments: Cope with relative ease in complex situations within the business environment and characterized by changes in financial markets and adaptation to regulations in the auditing and accounting field, providing solutions and making decisions.Communication and teamwork skills: Clearly communicate financial strategies, accounting criteria, the consequences of the auditing report, as well as the rationale and knowledge that sustain them to specialized and unspecialized groups. Collaborate and cooperate with the team, providing the best knowledge on financial and accounting matters, discussing, accepting, and appreciating differences of accounting criteria and financial strategies with others.Specific competenciesApply advances in mathematics of financial operations to accounting, finance, and auditing, and resolve problems in new situations.Identify, classify, and relate data of a business nature that affect accounting, finances, and auditing.Analyze and evaluate simple and compound indicators that are mathematical and statistical in nature in the areas of accounting, finance, and auditing.Ability to apply statistical sampling techniques in auditing annual accounts.Use knowledge of computer systems in the auditing of accounts created within computerized environments.Objectives (Learning outcomes)Conocer Google Suite como solución empresarial para la comunicación y la colaboración online.Conocer y dominar recursos web de comunicación integrados en Google Suite.Conocer y dominar recursos web de colaboración integrados en Google Suite.Conocer y dominar recursos web para la gestión eficiente de proyectos en la empresa.Conocer los entornos transaccional y decisional dentro de una empresa y sus conceptos relacionados.Conocer el tipo de servicio que proporcionan Sistemas de Información especializados como ERP, CRM, CMS , entre otros.Adquirir conocimientos generales sobre seguridad en los sistemas informáticosConocer las distintas alternativas para aportar seguridad a los sistemas informáticosConocer los fundamentos de la auditoría informáticaContentsLecture topicsTeaching unitsRECURSOS COLABORATIVOS ONLINESistemas de Información EmpresarialesSeguridad en los Sistemas InformáticosCourse contentsBasic bibliographyDarbyshire, Paul. Darbyshire, Adam. aut/Mittal, Kunal. rev. "Getting startED with Google Apps [electronic resource] /". [Berkeley, Calif.] : Friends of ED, c2010. Gil Pechuán, Ignacio. Guarch Bertolín, Juan José/Palacios Marqués, Daniel. "Implantación de sistemas y tecnologías de la información en las organizaciones (su integración en la estrategia de negocio)". Valencia Universidad Politécnica D.L. 1998. Stallings, William. Gonzalez Rodríguez, Manuel trad./Joyanes Aguilar, Luis rev/Cruz García, Laura trad. "Fundamentos de seguridad en redes aplicaciones y estándares". Madrid [etc.] Prentice Hall 2003. Complementary bibliographyKovacich, Gerald L., author. "The information systems security officer's guide : establishing and managing a cyber security program /". LinksUna al diaCriptoredBlog sobre BIBlog sobre cubos OLAP y data warehouseQué es GoUmhSoftwareMicrosoft Office 2016Methodology and gradingGradingAutoevaluaciones (30%)Examen tipo test con 4 respuestas alternativas (70%)Assessment test characteristicsExamen tipo test con 4 respuestas alternativasCorrection criteriaCada 3 errores se descontará un acierto