From Seattle University's 2023-2024 Graduate Catalog.
All graduate courses are 3 credits, unless otherwise noted.
This course provides understanding of the audit functions as they relate to the internal operation of a business operation. Topics include managing risk, internal controls, audit approach and audit field work, and auditing IT systems. (Formerly ACCT 5310)
This course is designed for individuals who want to develop the attributes that are required in the Risk Advisory and Assurance profession. The primary attributes are integrity, positive attitude, work ethic, teamwork, and interpersonal skills. This course has been designed with topics to prepare students for the responsibilities and challenges faced as an business risk advisory professional. The course format will include discussions on business risk advisory and consulting topics as well as practical experience completing an assurance project. (Formerly ACCT 5320)
Prerequisite: RSKA 5310
Students will learn, plan, and perform data analytic projects to deliver reports that visualize information so management can make insightful decisions. The course focuses on key principles, frameworks, and powerful data tools. Students will learn to use Excel, Access, SQL, and Tableau to plan, mine, gather and analyze, and visualize business and accounting data.
Cybersecurity and Information Technology (IT) Risk Advisory and Assurance will provide the student with an overview of the Cybersecurity and IT Risk Advisory and Assurance profession. The course learning objectives include: (1) Students will gain a robust understanding of the technology process, risks, and controls by reviewing and testing control effectiveness. (2) Students will be able to effectively and efficiently plan, execute, and report on technology processes, risks, and controls based primarily on the Institute of Internal Audit (IIA) Standards and several Cybersecurity Frameworks, e.g. The AICPA Cybersecurity Risk Management Reporting Framework. (3) Students will experience “hands-on” Cybersecurity and IT Audit work and spend time with experienced Cybersecurity and IT Auditors.
Prerequisite: ACCT 5140 or RSKA 5310 or equivalent is recommended