Information and Technology Auditing

No prior knowledge is required.

The teaching methodology of this course aims to provide a holistic learning experience, balancing theoretical knowledge with practical
application, and preparing students for the demands and challenges of IT auditing in the real world.
The course uses an integrated teaching approach, combining lecture methods with case studies and practical activities, in line with the
student-centred pedagogical model. Lectures are fundamental to building a solid foundation of knowledge in the main concepts and
practices of IT auditing. During these sessions, students will be exposed to a variety of topics, including internal controls, risk management,
auditing processes, and the impact of emerging technologies on auditing.
Complementing the lectures, case studies are crucial elements in the teaching methodology. These cases allow students to apply the
knowledge acquired in real and complex situations, encouraging critical analysis, problem-solving and the development of practical skills.
This method not only reinforces learning, but also prepares students for the challenges they will face as professionals in the field of IT
auditing.
In addition, group discussions and project work will be promoted, encouraging collaboration between students and the development of
interpersonal and communication skills. These activities are designed to stimulate critical thinking, the sharing of ideas, and reflection on
current practices and challenges in the field of IT auditing.

The course aims to provide students with essential skills in IT Auditing, including an understanding of the audit function and organisation,
internal controls, risk management, and the practical execution of audits. Students will learn to understand an organisation’s IT environment
and assess the impact of new technologies on auditing. The lecture method will provide a solid theoretical basis, while the case studies will
allow students to apply this knowledge in real-life scenarios, developing analytical and practical skills. This approach ensures that students
not only understand the theoretical concepts, but also develop the ability to apply them effectively in professional contexts, preparing them
for real challenges in the field of IT auditing.

The course covers fundamental topics in IT auditing:
– The Audit Function: Purpose and Organisation – Introduces the role and structure of auditing in organisations, highlighting its strategic
importance.
– Controls, Risk and Auditing – Focuses on the concepts of internal controls and risk management, which are essential for effective auditing.
– Conducting an Audit – Teaches the practical steps and techniques needed to conduct audits.
– IT Environment and Components – Explores the critical elements of the IT environment that affect the audit.
– Specific Audit Topics – Addresses advanced and specific topics related to IT auditing.
– Overview of New Technologies – Analyses the impact of emerging technologies on auditing practice.
The contents have been defined to ensure a comprehensive and up-to-date understanding of the challenges and practices in IT auditing.

The course assessment is designed to measure students’ understanding and ability to apply the knowledge they have acquired in practice. This assessment is structured into two main parts:

• (0%) Knowledge Assessment: After each chapter, students will complete exercises designed to assess their understanding of the specific topics covered. These exercises will include multiple-choice questions and essay questions, allowing students to demonstrate their theoretical understanding and ability to apply concepts in practical situations. The essay questions will encourage students to reflect on the topics covered, integrating theory and practice.
• (100%) Final Exam: The final exam will last 90 minutes and consist of multiple-choice questions and essay questions. The multiple-choice questions will assess students’ understanding of the fundamental concepts in each chapter. The essay questions will focus on practical scenarios, where students must apply the knowledge acquired to solve complex problems and present viable solutions. This exam will be a comprehensive test that assesses students’ ability to integrate and apply the knowledge acquired throughout the course.

Assessment will be fair and transparent, with clear criteria provided to students. Each component of the assessment will be weighted to reflect its importance within the overall context of the course. Active participation in classes and case studies will also be considered, reflecting students’ commitment to the learning process.

This assessment approach ensures that students not only acquire fundamental theoretical knowledge but also develop practical skills essential for their future careers in IT auditing.

NAO