VISION
In pursuit of perfection, the University of Baguio is committed to provide balanced quality education by nurturing academic excellence, relevant social skills and ethical values in a fun-learning environment
MISSION
The University of Baguio educates individuals to be empowered professionals in a global community.
INSTITUTIONAL GOALS
The University of Baguio aims to produce a graduate who:
1.
exemplifies a higher standard of learning;
2.
manifest the mastery of relevant skills;
3.
upholds a conduct that is rightful and just;
4.
undertakes scientific and significant researches;
5.
advocates sustainable programs for the community and the environment; and
6.
leads and demonstrates exemplary performance in the field of specialization.
Course Title:
AUDTNG3 (3u)
Description:
Auditing in a Computer
Information System Environment
Effectivity:
First Semester,
SY 2010-2011
Date Revised
October 2012
Prepared by:
John V. Balanquit, CPA
Approved by:
Dr. Kareen B. Leon, CPA
Page 1 of 8

School of Business Administration and Accountancy
MISSION
The School of Business Administration and Accountancy edifies competitive and morally upright individuals.
OBJECTIVES
The School of Business Administration and Accountancy, in an exuberant learning climate, aims to nurture a business graduate who:
1. cultivates the knowledge, that is imperative for career success in a globalized setting;
2. demonstrates relevant skills;
3. utilizes macro-environmental acumen for economic growth and development;
4. typifies professional integrity with humility;
5. undertakes researches to promote systematic bases for business decisions; and
6. models exemplary performance in business.
School Objectives
P1. Cultivates the knowledge that is imperative for career success in a globalized setting.
P2. Demonstrates relevant skills.
P3. Utilizes macro-environmental acumen for economic growth and development.
P4. typifies professional integrity with humility.
P5. undertakes researches to promote systematic bases for business decisions.
P6. models exemplary performance in business
UNIVERSITY GOALS
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Course Title:
AUDTNG3 (3u)
Description:
Auditing in a Computer
Information System Environment
Effectivity:
First Semester,
SY 2010-2011
Date Revised
October 2012
Prepared by:
John V. Balanquit, CPA
Approved by:
Dr. Kareen B. Leon, CPA
Page 2 of 8

2. Program Outcomes and Relationship to School Objectives
Program Outcomes
The Accountancy program aims to produce a graduate who:
O1. Applies exceptional accounting knowledge to meet the demands of the business community
O2. Demonstrates high proficiency in the practice of the profession
O3. Conforms with the highest degree of ethical standards
O4. Employs researches to elevate professional knowledge and skills in sound business decisions
O5. Satisfies the demands of a dynamic industry for a better community; and
O6. Typifies excellence in the practice of the accounting profession
3. Course Objectives and Relationship to Program Outcomes
Course Objectives
COGNITIVE DOMAIN
C1. know the concepts relating to accounting for Business Combinations;
C2. integrate and apply the generally accepted accounting principles to problem situations involving financial statements that are likely encountered in practice;
C3. learn the basic processes that happen in the accounting systems for Business Combinations;
O1 O2 O3 O4 O5 O6 O7 O8
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PROGRAM OUTCOMES
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SCHOOL/ PROGRAM
OBJECTIVES
S1 S2 S3 S4 S5 S6
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C4. integrate the application of the topics learned to situations most likely to be encountered in everyday life; √ √ √ √ √ √ √ √
C5. develop a system for higher learning designed specifically in preparation for the CPA Licensure
Examinations.
AFFECTIVE DOMAIN
C6. develop the value of honesty, objectivity and perseverance.
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Course Title:
AUDTNG3 (3u)
Description:
Auditing in a Computer
Information System Environment
Effectivity:
First Semester,
SY 2010-2011
Date Revised
October 2012
Prepared by:
John V. Balanquit, CPA
Approved by:
Dr. Kareen B. Leon, CPA
Page 3 of 8

C7. realize the contributions of accounting standards or GAAP to the development of a more socially responsible and morally upright professional accountant.
C8. integrate the values of honesty and integrity in the preparation of financial reports for Business
Combinations;
C9. apply the qualities of neatness, accuracy, timeliness, and compliance with requirements in the preparation and submission of reports.
PSYCHOMOTOR DOMAIN
C10. apply the skills in the preparation of financial reports for Business Combinations;
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C11. apply the skills in systematic problem solving.
C12. solve accounting problems within the minimum speed required in the CPA Licensure Examinations;
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C13. apply concepts and procedures of advanced accounting in meeting the requirement of the course such as quizzes, group work, case studies, and other problem solving activities.
4. Pre-requisite
5. Co-requisite
6. Course Description
AUDTNG1 Auditing Theory; COMPAS1 Computer Accounting System
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The course comprehensively explains the theory and procedures behind and involving the audit of companies that uses computer systems in processing their information. This course provides a background on how information is processed under a computerized system as compared to the manual system. It also discusses the detailed processes of how an auditor may conduct his audit under such environment. As an academic tool, this course will use the Audit Command Language (ACL) software to serve as a hands-on device for students.
Course Title:
AUDTNG3 (3u)
Description:
Auditing in a Computer
Information System Environment
Effectivity:
First Semester,
SY 2010-2011
Date Revised
October 2012
Prepared by:
John V. Balanquit, CPA
Approved by:
Dr. Kareen B. Leon, CPA
Page 4 of 8

7. Course Coverage
Learning Contents/ Topic
Course Syllabus
VMO
Seat Plan
Leveling of Expectations
I. Overview of Auditing in a CIS Environment
 Theoretical Background
 The Information System
 Transaction Processing
 Internal Control Concerns
 IT Governance Controls
PRELIMINARY EXAMINATION
II. Auditing Operating Systems and Networks
 Auditing Operating Systems
 Auditing Networks
 Auditing Electronic Data Interchange
 Auditing PC based Accounting Systems
 Data Management Approaches
 Key elements
 Auditing Data management systems
FIRST GRADING EXAMINATION
Description:
Auditing in a Computer
Information System Environment
No. of
Hrs.
1
9
2
P
1
Effectivity:
First Semester,
SY 2010-2011
School Objectives
P
2
P
3
P
4
P
5
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Date Revised
October 2012
P
6
O
1
O
2
Program Outcomes
O
3
O
4
O
5
O
6
O
7
O
8
Activity and
Learning
Approach
1 √ √ √ √ √ √ √ √ √ √ √ √ √ Orientation
Internalize the
VMO
Arrange students
Requirements and
Grading system
9 √ √ √ √ √ √ √ √ √ √ √ √ √ √ Lecturediscussion,
Board exercises,
Recitations,
Group Activity
√ √ √ √ √ √ √ √ Lecture-
Prepared by:
John V. Balanquit, CPA discussion,
Board exercises,
Recitations,
Group Activity
Approved by:
Dr. Kareen B. Leon, CPA
Course Title:
AUDTNG3 (3u)
Evaluatio
n
Quiz,
Assignment s,
Research,
Case
Analysis
Quiz,
Assignment s,
Research,
Case
Analysis
Page 5 of 8

Learning Contents/ Topic
III. Systems Development and Program Change
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IV. Computer Assisted Audit Tools and
Techniques
 Application Controls
 Testing computer application controls
 Types of CAATs
 Data structures
 Designing relational databases
 Embedded audit module
 Generalized audit software
 ACL
MIDTERM EXAMINATION
V. Auditing the Different Process Cycles
 Revenue Cycle activities and technology
 Revenue cycle audit objectives, controls and test of controls
 Substantive tests for revenue cycle accounts
 Expenditure Cycle activities and technology
 Expenditure cycle audit objectives, controls and test of controls
 Substantive tests for expenditure cycle accounts
Activities
Participants in Systems development
Information systems acquisition
System Development Life Cycle
Controlling and Auditing
Course Title:
AUDTNG3 (3u)
Description:
Auditing in a Computer
Information System Environment
No. of
Hrs.
P
1
School Objectives
P
2
P
3
P
4
P
5
P
6
O
1
O
2
Program Outcomes
O
3
O
4
O
5
O
6
O
7
O
8
Activity and
Learning
Approach
9 √ √ √ √ √ √ √ √ √ √ √ √ √ √ Lecturediscussion,
Board exercises,
Recitations,
Group Activity
9
2
9
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Effectivity:
First Semester,
SY 2010-2011
Date Revised
October 2012
√ √ √ √ √ √ √ √ Lecture-
√ √ √ √ √ √ √ √ Lecture-
Prepared by:
John V. Balanquit, CPA discussion,
Board exercises,
Recitations,
Group Activity discussion,
Board exercises,
Recitations,
Group Activity
Approved by:
Dr. Kareen B. Leon, CPA
Evaluatio
Quiz,
Assignment s,
Research,
Case
Analysis
Quiz,
Assignment s,
Research,
Case
Analysis
Quiz,
n
Assignment s,
Research,
Case
Analysis
Page 6 of 8

Learning Contents/ Topic
VI. Enterprise Resource Planning Systems and
Business Ethics
 Basic Concepts
 Data Warehousing
 Risks associated with ERP
 Implications of Internal Control and Audit
 Ethical Issues in Business
 Fraud
 Audit responsibility for detecting fraud
 Fraud detection techniques
FINAL EXAMINATION
No. of
Hrs.
5
2
P
1
School Objectives
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P
2
P
3
P
4
P
5
P
6
O
1
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O
2
Program Outcomes
O
3
O
4
O
5
O
6
O
7
O
8
Activity and
Learning
Approach discussion,
Board exercises,
Recitations,
Group Activity
Evaluatio
Quiz,
n
Assignment s,
Research,
Case
Analysis
Grading System:
For Professional Board Examination Subjects: the cut-off score is 70%. The highest possible grade is ninety-nine (99); the lowest passing grade is seventy-five
(75); and the lowest failing grade is sixty-five (65).
First grading Class standing = 70 % ; Exam = 30 %
Midterms Class standing = 60 % ; Exam = 40 %
( Tentative Midterm Grade x 2 + First Grading ) / 3 = Midterm Grade
Finals Class standing = 50 % ; Exam = 50 %
( Tentative Final Grade x 2 + Midterm Grade ) / 3 = Final grade
Description:
Auditing in a Computer
Information System Environment
Effectivity:
First Semester,
SY 2010-2011
Date Revised
October 2012
Prepared by:
John V. Balanquit, CPA
Approved by:
Dr. Kareen B. Leon, CPA
Page 7 of 8
Course Title:
AUDTNG3 (3u)

Textbook:
James Hall. Information Technology Auditing and Assurance, 3 rd Edition. Cengage Learning. 2011.
References: http://220.227.161.86/11518p1012-15.pdf http://220.227.161.86/19360sm_aape_finalnew_cp4.pdf www.ifac.org http://www.icisa.cag.gov.in/Background%20Material-IT%20Environment/IT-Audit-
Environment/Auditing%20in%20a%20Computer%20Information%20Systems%20Audit%20.pdf http://accounting.swlearning.com http://stice.swlearning.com
Syllabus Evaluation Committee:
RHAD VIC F. ESTOQUE, CPA, MBA
Program Chair
DR. KAREEN B. LEON, CPA
Dean, School of Business Administration and Accountancy
Course Title:
AUDTNG3 (3u)
Description:
Auditing in a Computer
Information System Environment
Effectivity:
First Semester,
SY 2010-2011
Date Revised
October 2012
Prepared by:
John V. Balanquit, CPA
Approved by:
Dr. Kareen B. Leon, CPA
Page 8 of 8