This course is designed to enhance the student's understanding of audit risks and control risks relevant to audits in computerized environments. The course addresses the implementation and evaluation of security and controls in these environments; the techniques necessary to perform external EDP audits; auditing using CAATs; basic considerations in auditing EDI systems; and, audit and control issues associated with eCommerce, networks, VPNs and continuous auditing. The course will focus on auditing of Information Systems, which produce internal and external reports. Students will be introduced to audit approaches, computer risks, concerns related to internal controls and techniques for evaluating systems and business processes. Students will also be able to assess the integrity of data used in various management reports.