Undergraduate Catalogue
Information Systems Audit and Control Major
The information systems audit and control major (ISAC) joins two areas experiencing rapid growth and change: accounting and information technology. Electronic commerce, direct business-to-business communication, paperless work processes, and many other technology-intensive innovations have created new challenges and opportunities for accountants who also have expertise in information systems. Many traditional accounting functions are now embodied in systems that require a different combination of technical and financial knowledge. The ISAC major provides the knowledge and skills with which to meet the challenges and opportunities of a world increasingly driven by information technology. Businesses today need individuals skilled in using, designing and auditing sophisticated systems, who are able to advise organizations about the benefits and risks associated with new technology-based ways to conduct business. The ISAC major equips students to work in accounting, auditing or information systems departments for accounting professional service firms, software vendors, or leading companies that have integrated sophisticated business systems for transaction processing and decision support. Specializations available within the major can prepare students for careers in electronic commerce, information technology auditing, business systems consulting, information risk assessment, World Wide Web assurance, and many other emerging areas.
Courses for this major are drawn primarily from offerings in the Accountancy, Computer Information Systems (CIS), and Information Process and Management (IPM) departments. Required courses from accounting provide a broad understanding of accounting principles and concepts, as well as specialized coverage of accounting information systems and auditing. Required CIS and IPM courses emphasize programming, systems analysis and design, and data management. A capstone course on advanced topics in accounting information systems rounds out the required portion of the curriculum.
Students choose additional courses to complete the major requirements. These elective courses give students the flexibility to develop advanced technical skills; to prepare for a career in a particular aspect of accounting, auditing or consulting; or to pursue course work in related technical areas. An internship elective is available as well, providing valuable work experience that can lead to greater job opportunities
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Required Courses
AC 311 Financial Accounting and Reporting I
AC 312 Financial Accounting and Reporting II
AC 340 Accounting Information Systems
AC 440 Design and Control of Enterprise Systems
AC 470 Financial Statement Auditing
AC 475 Information Technology Auditing Principles and Practice
CS 360 Business Systems Analysis and Modeling
IPM 210 Information Security and Computer Forensics
Elective (AC, CS or IPM elective)
Electives make up three credits for the ISAS major. Students may select this elective from either the AC, CS or IPM offerings.
Students planning to take the CPA exam need to be aware of the educational requirements of the state in which they intend to sit for the exam. For example, for the state of Massachusetts, the ISAC major does not provide topical coverage for students to "sit" for the CPA exam. Careful planning is required in the selection of business related electives. Advisers in the Department of Accountancy are available to help students plan their courses to fit CPA requirements.
