Evaluating Information Systems in a Financial Statement Audit

1 credits · Owen Graduate School of Management

This course covers the "why" and the "where" an auditor should focus on accounting information systems during an integrated audit of financial statements. As such, the course first covers the risks such systems introduce that threaten the integrity of accounting transaction processing. Then, the course focuses on the controls an auditor should evaluate to mitigate such risks when concluding on the design and effectiveness of internal controls over financial reporting. [1]