Course Objectives.
  1. Discuss fundamental computer concepts, components and terminology.
  2. Provide a foundation for performing internal control reviews of computerized systems.
  3. Review new and emerging information technologies that impact the audit community.

4. Introduce common computer-assisted audit techniques and their uses.

The Introduction to Information Technology for Auditors (IITA) course is a two-day training session designed to provide an overview of auditing in the electronic environment. With the proliferation of computers over the last several decades, there have been significant changes in how financial and accounting data are recorded, accumulated, processed and stored. Consequently, a totally different approach is required in auditing these computerized information systems. The training material is structured to address several course objectives and is comprised of various discussion topics, all of which are designed to give the auditor (IS and non-IS) and the first-line audit supervisor a thorough understanding of today’s environment from the auditor’s perspective.