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Sat, Nov 3, 3:00 - 3:25, Haselton 2     Paper (refereed)
Recommended Citation: Mehta, M R, S Lee, and J R Shah.  An IT Compliance Course Emphasizing Information System Design and Software Testing.  In The Proceedings of the Information Systems Education Conference 2007, v 24 (Pittsburgh): §3554. ISSN: 1542-7382.
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An IT Compliance Course Emphasizing Information System Design and Software Testing

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Refereed6 pages
Mayur R. Mehta    [a1] [a2]
Department of Computer Information Systems and Quantitative Methods
Texas State University San Marcos    [u1] [u2]
San Marcos, Texas, USA    [c1] [c2]

Sam Lee    [a1] [a2]
Department of Computer Information Systems and Quantitative Methods
Texas State University San Marcos    [u1] [u2]
San Marcos, Texas, USA    [c1] [c2]

Jaymeen R. Shah    [a1] [a2]
Dept. of CIS & QMST, McCoy College of Business Administration
Texas State University San Marcos    [u1] [u2]
San Marcos, Texas, USA    [c1] [c2]

Sarbanes-Oxley Act (SOX) of 2002, passed by the United States Congress, requires that publicly traded companies conduct annual audits of their internal controls for financial reporting. Information Technology (IT) compliance is increasingly important due to the impact of SOX. This paper reports our initiatives to address the need of IT compliance education at Texas State University San Marcos. As a result, a course is proposed based on the Control Objectives for Information and related Technology (COBIT) framework. Since the existing courses in the Master of Science in Accounting and Information Technology (MSAIT) program have addressed parts of the requirements for teaching IT compliance, the proposed course will emphasize COBIT framework as it applies to the methods and tools for information system design and software testing.

Keywords: IT Compliance, System Design, Software Testing, Sarbanes-Oxley Act, Auditing

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