PART I: Foundational Concepts and Professional Context

In this section

• Chapter 1: Introduction to Information Systems and Controls (ISC)
  • Scope and Structure of the ISC Discipline
    Explore the foundational scope of Information Systems and Controls (ISC), its fundamental domains, and how each aligns with CPA practice and professional roles.
  • The Evolving Role of CPAs in IT Audits and Advisory
    Explore the shifting landscape of the CPA profession, focusing on technology-enabled audits, cybersecurity preparedness, data analytics, and the critical importance of robust IT assurance in a rapidly evolving digital environment.
  • Overview of the AICPA ISC Blueprint and Related Standards
    A detailed exploration of how the AICPA Information Systems and Controls (ISC) Blueprint aligns with key industry frameworks, standards, and regulations, mapping the advisory and assurance roles CPAs fulfill in technology governance.
• Chapter 2: Core IT and IS Terminology
  • Key Information Technology Definitions
    Discover essential IT terms, from hardware and software to networks, cloud, and security, empowering CPAs to navigate evolving technology landscapes with confidence.
  • System Components, Networks, and Data Flow Essentials
    A deep-dive into system components, network fundamentals, and data flow diagrams for effective IT control and audit readiness.
  • Common IT Roles and Responsibilities in Organizations
    Explore key IT roles, organizational structures, and how technology teams collaborate with finance and audit functions for effective governance and compliance.
• Chapter 3: Governance, Frameworks, and Regulatory Environment
  • COSO Internal Control – Integrated Framework: Relevance to Information Systems
    Explore how the COSO Internal Control – Integrated Framework applies to technology risks, ensuring robust IT governance and effective oversight.
  • COSO ERM for IT: Risk Management Across Digital Environments
    Discover how COSO ERM applies to technology resources, key IT risk categories, and effective risk responses in modern digital environments.
  • COBIT 2019 Overview: Governance System Principles and Components
    Learn how COBIT 2019 provides a robust framework for aligning IT governance with business goals, focusing on principles, components, and practical applications for CPAs.
  • Other Influential Standards and Regulations (e.g., PCI DSS, HIPAA, GDPR)
    Explore key data security and privacy regulations such as PCI DSS, HIPAA, and GDPR, and learn how CPAs can guide and audit compliance to ensure robust information governance and protect stakeholder interests.
  • ITIL and IT Service Management Overviews
    Discover how ITIL’s structured processes, including Incident, Problem, and Change Management, strengthen internal controls and IT governance in the accounting domain.
• Chapter 4: Key Concepts of IT Audit and Assurance
  • IT Audit Objectives and Methodologies
    Explore the essential objectives, phases, and risk-based strategies of IT audits, focusing on planning, execution, and reporting to ensure robust assurance and compliance.
  • Independence and Ethics Considerations in IT Assurance
    Explore the critical role of CPA independence and ethical considerations in IT assurance engagements, referencing the AICPA Code of Conduct and practical scenarios to uphold professional trust and integrity in technology-related engagements.
  • Risk Assessment and Materiality in IT‑Related Engagements
    Explore how CPAs and IT auditors establish and apply risk assessment and materiality concepts to technology environments, ensuring reliable financial data and robust controls.