UMH - INFORMATION TECHNOLOGY IN AUDITING

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INFORMATION TECHNOLOGY IN AUDITING

Course

Code: 8019

Degree: Master's in Account Auditing

Faculty of Social and Legal Sciences of Elche

Year: Year 1 of Master's in Account Auditing

Semester: Spring

Type: Required

Language: Spanish

ECTS credits: 6

Lecture: 3

Laboratory: 3

Hours: 150

Directed: 75

Shared: 20

Autonomous: 55

Subject matter: Mathematics and Quantitative Methods for Business

Course instructors are responsible for the course content descriptions in English.

Description

Strategy, 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.

Faculty

Name	Coordinator	Lecture	Laboratory
SEGURA 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 interest

Los 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 outcomes

General competencies

Capacity 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 competencies

Apply 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 informáticos
Conocer las distintas alternativas para aportar seguridad a los sistemas informáticos
Conocer los fundamentos de la auditoría informática

Teaching units

Basic bibliography

Complementary bibliography

Kovacich, Gerald L., author. "The information systems security officer's guide : establishing and managing a cyber security program /".

Software

Microsoft Office 2016

Methodology and grading

Grading

Autoevaluaciones (30%)

Examen tipo test con 4 respuestas alternativas (70%)

Assessment test characteristics

Examen tipo test con 4 respuestas alternativas

Correction criteria

Cada 3 errores se descontará un acierto

Faculty: INFORMATION TECHNOLOGY IN AUDITING