The course emphasizes the relationship between accounting and information technology. It has been designed to give accountants a head start in their chosen profession. Delegates would be able to enter confidently the role of accounting and audit, computer audit, internal audit, crime prevention and detection, insurance and banking. Most of today’s financial frauds emerge from a computerized environment and so the course emphasizes the relationship between accounting and IT. Delegates will build a capacity to aid in the investigation of potential frauds by developing current technical accounting understanding and practice.

• An in-depth knowledge of systems auditing and related subjects from a theoretical and practical perspective.
• The risk exposures in an IT environment and the internal controls to minimize these risks

• What is audit in a computer environment?
• Auditing around the computer
• Auditing through the Computer
• Auditing with the computer
• Use of computer of audit automation
• The computer systems challenges
• Lack of visible evidence and systematic errors – What to do
• Controls over audit computers
• Security and Accuracy (of input, processing and output)
• Back up of data contained on files, regular production of hard copy; back-up disks held off the premises
• The internal control over computer based accounting system
• Computer Assisted  Audit Techniques (CAATs)