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BUAC790-0502

Information Security, Audit and Control Syllabus

COURSE OBJECTIVES

CLASS TIMES

CLASS
LOCATION

Builds on basic information technology (IT) courses,


focusing on key issues including IT security, IT controls, and
IT auditing. Addressing issues such as auditing a computer
information system; assessing risks; identifying control
objectives; identifying appropriate audit procedures;
learning the concepts and basic features or audit software
thereby providing the tools for choosing audit software;
conducting an operational audit basic controls over
computer information systems; and developing world-class
IT control frameworks.

Tuesday/Thursday
7:00 9:45 PM

VMH 1333

1/22/2012
3/7/2012

REQUIRED READING
 Accounting Information Systems, Eighth Edition, by Hall, James A., SouthWestern Publishing Cengage Learning (2013) ISBN-13: 978-1-111-97214-1.
 IDEA Workbook for IDEA Version Eight,
http://www.audimation.com/academic_workbook.html.
 Handouts provided during the class on latest IT security trends and issues, where
necessary.
 Being very familiar with the www.isaca.org website. Information Systems Audit
and Control Association engages in the development, adoption and use of globally
accepted, industry-leading knowledge and practices for information systems.

INSTRUCTOR INFORMATION
 Michael Shamari, CPA, CISA, CISM, CGEIT, CRISC, CITP, CGMA, CBCP, CRMA
 Over 16 years experience auditing IT controls and security in public accounting and
internal audit.
 E-mail mshamari@rhsmith.umd.edu
 Cell Phone 703-587-4147
 Office Hours By Appointment

INSTRUCTIONAL APPROACH
 The course will basically follow the two books, with additional materials provided that
will cover IT control concepts for information technology processing. Some of the
latest trends in IT security and controls will be discussed and real-life examples and
events will be illustrated.
 The course approach will be practical, including lectures that require interaction
between the students and the instructor.

BUAC790-0502
Information Security, Audit and Control Syllabus
YOUR RESPONSIBILITIES
 To attend all classes. Even though attendance will not be taken during class, there
is direct correlation between class attendance and grades. If you miss class, then
you are responsible for obtaining the information covered during the class since the
quizzes and tests will have questions based on the presentations provided by the
instructor.
 To keep up with the reading by ensuring that each required reading is completed
before each class.
 To complete all the multiple choice questions at the end of each assigned chapter
before each class. This above all is the best way to ensure you have fully
understood the material. Solutions to these homework assignments will be
distributed after each class, where appropriate.
 To inform the instructor if you are at all confused by any of the material as soon as
possible.
 No talking, texting, or browsing the Internet during class sessions. Please be
courteous to the instructor, as well as the other students.

MAKE-UP QUIZZES AND EXAMS


Make-up quizzes or exams will be given for reasons such as illness, personal injury,
religious observance, and participation in University activities at the request of University
authorities. The instructor recognizes that some of you may have work commitments
that make attendance during a quiz or exam difficult. In order to qualify to take a makeup quiz or exam you must present the appropriate written documentation such as a
medical or professional note in a timely manner. The date and location of the make-up
will be determined by the professors.

CLASS PARTICIPATION
Students are encouraged to participate so they can learn from each other. Active
involvement in learning increases what is remembered, how well it is assimilated, and
how the learning is used in new situations. In making statements to peers about their
own thoughts on a class topic, students must articulate those thoughts and also submit
them to (hopefully constructive) examination by others. In listening to their peers,
students hear many different ways of interpreting and applying class material, and thus
are able to integrate many examples of how to use the information.

SPECIAL NEEDS
Any student with special needs should bring this matter to the instructors attention as
soon as possible, but not later than the second week of class. The instructor will do
everything he can to accommodate your needs.

BUAC790-0502
Information Security, Audit and Control Syllabus
DATA ANALYTICS
At least two classes will be spent on learning data analytics and the IDEA data analytics
software. Bring your laptops which should have the IDEA Software CD downloaded,
from the IDEA Workbook, as well as the IDEA Workbook during the scheduled dates
where the IDEA Software is scheduled to be presented.
Please make sure that you attend the following free IDEA webinars
(http://www.audimation.com/free-webcasts/) on the following dates when they will be
provided:
 Getting Started with IDEA: Importing and Analyzing Data on January 18, February 8,
or February 18.
 Effective Analytics Made Easy with IDEA - General Ledger/Journal Entries Testing
on January 24.
 Effective Analytics Made Easy with IDEA Accounts Receivable on January 24.
 Effective Analytics Made Easy with IDEA Inventory Testing on January 24.

HONOR CODE
The University's Code of Academic Integrity is designed to ensure that the principles of
academic honesty and integrity are upheld. All students are expected to adhere to this
Code. The Smith School does not tolerate academic dishonesty. All acts of academic
dishonesty will be dealt with in accordance with the provisions of this code. Please visit
the following website for more information on the University's Code of Academic
Integrity:
http://www.inform.umd.edu/CampusInfo/Departments/JPO/AcInteg/code_acinteg2
a.html
On each exam or assignment, you may be asked to write out and sign the following
pledge. "I pledge on my honor that I have not given or received any unauthorized
assistance on this exam/assignment."

GRADING
In the R. H. Smith MBA/MS core courses (including electives), the proportion of A-, A,
and A+ grades should by policy lie between 30% and 40% in the event that no C or
lower grades are given. This recommended target is across all sections of the core
courses. Policy recommends that a class-average GPA of approximately 3.35 is
achieved for the course grades. This means you will be graded on a curve.

BUAC790-0502
Information Security, Audit and Control Syllabus
GRADING & EVALUATION CRITERIA

EVALUATION CRITERIA

PORTION OF
FINAL GRADE
WITH FINAL
EXAM

PORTION OF
FINAL GRADE
WITHOUT
FINAL EXAM

20%
25%

25%
35%

30%

40%

25%

N/A

100%

100%

Quizzes Two quizzes will be administered.


Midterm Exam The format will be multiple choice
and true/false questions.
Group Presentation Group presentations will be
assigned based on pre-selected topics in emerging
IT risks and threats. All members of the group MUST
present. All members of the group will receive the
same grade. 40% of the grade group grade will be
provided by your audience, the other students, and
the remaining 60% of the grade will provided by the
instructor.
Final Exam The final exam is optional and
cumulative. You will know your grade before the
final exam and you can decide if you would like to
take the final exam. The format will be multiple
choice and true/false questions.
Total

GRADE CURVE
The following standard scale will be used to grade all assignments and exams and to
calculate a course grade:

OVERALL NUMERIC GRADE


97 - 100%
93 - 96%
90 - 92%
87 - 89%
83 - 86%
80 - 82%
77 - 79%
73 - 76%
70 - 72%
67 - 69%
63 - 66%
60 - 62%
Below 60%

LETTER GRADE

LETTER GRADE DESCIPTION

A+
A
AB+
B
BC+
C
CD+
D
DF

Truly Exceptional
Excellent
Very Strong
Strong
Good
Acceptable
Weak
Weak
Weak
Failure
Failure
Failure
Failure

BUAC790-0502
Information Security, Audit and Control Syllabus
TENTATIVE CLASS SCHEDULE*
*(Depending on class progress, the topic to be presented on a given class
may vary.)
#

Date

Tuesday,
January 22

Thursday,
January 24
Tuesday,
January 29

Thursday,
January 31

Tuesday,
February 5

Thursday,
February 7
Tuesday,
February 12
Thursday,
February 14

7
8

Tuesday,
February 19

10 Thursday,
February 21
11 Tuesday,
February 26
12 Thursday,
February 28
13 Tuesday,
March 5
14 Thursday,
March 7

Topics
 Introduction
 Overview of Accounting Information
Systems
 Group Presentation Topics
 Computer Controls and Auditing
 Computer Controls and Auditing
(Continued)
 Enterprise Resource Planning
Systems
 Group Presentation Team Selections
Due
 COBIT
 Instructor Feedback Due
 Quiz #1 - COBIT
 Group Presentation Topic Selections
Due
 Electronic Commerce Systems
 Review Instructor Feedback
 Systems Development Activities
 Midterm Exam Classes 1-5
 Data Analytics Introduction
 IDEA Data Analysis Software Bring
your laptops and with the
downloaded CD from the IDEA
Workbook
 IDEA Data Analysis Software
(Continued) Bring your laptops and
with the downloaded CD from the
IDEA Workbook
 Quiz #2 Data Analytics
 1 Class Presentation (Group 1)
 2 Class Presentations (Groups 2 and
3)
 2 Class Presentations (Groups 4 and
5)
 2 Class Presentations (Groups 6 and
7)
 Optional Cumulative Final Exam
Classes 1-13; COBIT; Data
Analytics/IDEA; and Group
Presentations

Required Reading
 Read chapters 1 and 2 in
their entirety before class.
 Read chapters 15 and 16 in
their entirety before class.
 Read chapter 17 and 11 in
their entirety before class.

 Reading Assignment will be


announced by January 28.

 Read chapter 12 in its


entirety before class.

 Read chapter 13 and 14 in


their entirety before class.
N/A
 Read sections 1 to 3 from the
IDEA Workbook.

 Read sections 4 to 6 from the


IDEA Workbook.

N/A
N/A
N/A
N/A
N/A

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