units
AFW3765
Faculty of Business and Economics
This unit entry is for students who completed this unit in 2012 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.
Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.
Level | Undergraduate |
Faculty | Faculty of Business and Economics |
Offered | South Africa First semester 2012 (Day) |
This unit starts with a brief introduction to the management of computer information systems (CIS). All the important internal controls that should be present in a CIS and advanced CIS environment and that are important for the external auditor, as well as the important concepts and procedures in order to use and audit financial databases and CIS are covered in this unit. The download of financial data and its manipulation in order to verify and audit it, as well as the performance of computer assisted auditing techniques (CAATs) on this data form an important part of this unit. The influence of the Internet and E-commerce on the business and auditing environments, as well as applicable legislation are dealt with. In addition, this unit contains a strong practical element of using database software, spreadsheets and selected audit software often used by accountants and auditors in practice.
The learning goals associated with this unit are to:
Within semester assessment: 45%
Examination (3 hours): 55%
3 hours per week
Students must have passed AFW2760 and FIT1003 before undertaking this unit.