Grupo Alarcos · Conference paper · 2018
A Teaching Experience on Information Systems Auditing
Ricardo Pérez del Castillo, Ignacio García Rodríguez de Guzmán, Moisés Rodríguez Monje, Mario Piattini Velthuis
Software has become the keystone in many firms, regardless of the particular sector a company belongs to. Apart from bearing the greater part of the business value of the organisation, software makes it possible to leverage a radical digitalisation of many companies, even for those with a business model that is not IT-intensive. That makes it vital for firms have the capacity to establish mechanisms that enable information system quality to be assured. This has to be done if the systems themselves are to inspire trust and confidence. The auditing of the information systems gathers, groups and assesses evidence with which to judge whether an information system safe-guards assets, maintains the integrity of data, carries out the goals of the organisation effectively, and uses its resources efficiently. This paper presents a teaching experience carried out in the sphere of information system auditing, using a project-based approach. This strategy allows students to have an immersion experience in a fictitious company. They simulate a situation in which they are working for the firm’s IT department, establishing internal controls which they later audit. It has been shown that this approach enables students to acquire higher-level competences and skills, while also allowing them to assimilate the contents of the subject more fully.