Information Systems Auditing and Control

Bachelor of Science in Business Administration
Department of Accounting and Management Information Systems
College of Business Administration

The information systems auditing and control (ISAC) specialization blends accounting and auditing with information systems and computer science. Students learn the knowledge and skills required to evaluate the control and audit requirements of complex computer-based information systems. Graduates analyze an organization’s informational system and determine the controls and audit processes required to assure that the information is reliable and secure.

Career Opportunities

The information systems auditing and control (ISAC) specialization provides graduates with the knowledge and skills to assess the internal control environment of complex computer-based systems and perform sophisticated auditing techniques of those systems. As the breadth of information technology and an organization’s reliance on that technology continues to grow, the importance of protecting information and technology resources from internal and external threats grows at an even more rapid pace. This growth provides a high demand for qualified individuals with a background in ISAC. While certification as a Certified Information Systems Auditor requires work experience, graduates from this program are expected to do well on the certifying exam.

ISAC is popular as a double specialization among students specializing in accounting or management information systems (MIS). The ISAC curriculum makes MIS students more marketable on today’s environment by providing them with a background in financial accounting, accounting information systems and information technology controls. The ISAC curriculum provides accounting students with a background in MIS and internal control that enhances their marketability.


Students complete a set of BG Perspective courses, English, communications and mathematics during the freshman and sophomore years. BG Perspective courses in natural sciences, social and behavioral sciences, humanities and arts, and cultural diversity in the United States are designed to broaden each student’s perspective.

Introductory courses in economics, accounting, statistics, business applications of computing and the computer science component of the ISAC specialization are completed during the freshman and sophomore year.

During the junior and senior years, students complete a core of business courses in economics, management, operations research, multinational business, finance, law and marketing. Students complete additional coursework in financial accounting, accounting information systems, auditing, systems analysis and design, database management and data communications during their junior and senior years.

A capstone course, auditing and control of computer-based systems, links the three disciplines of accounting, computer science and information systems that comprise the ISAC program. A grade of C or better is required for each course taken as part of the ISAC specialization.

College Highlights

The College of Business Administration offers outstanding academic programs, nationally recognized chapters of professional student organizations, a large base of scholarship support and a tradition of success based on providing students with the knowledge and skills needed to succeed in a competitive business environment. The college maintains close ties with regional and national businesses.

The undergraduate and master’s business and accounting programs are accredited by the AACSB International-The Association to Advance Collegiate Schools of Business. Less than 500 colleges and universities worldwide that confer business degrees have achieved this recognition for assuring quality and continuous improvement in their programs, faculty and resources.

Preparation for College

Completing the requirements for high school graduation is necessary for admission to BGSU, but only finishing the minimum coursework will leave you unprepared for college. Consider taking four years of mathematics instead of the three that are required. Two, three or even four years of the same foreign language is excellent preparation for college. You will also benefit from competency in computer use. Courses that provide exposure to or training in the visual and performing arts are excellent choices.

Entrance to the College of Business Administration

Entrance to the College of Business Administration as a pre-business or economics student is selective. New freshman and new transfer students may apply for entrance to the College with their application for University admission. Math and composite ACT scores (or equivalent SAT scores) are used in the selection process.

Admission to BSBA Program

Admission to BGSU does not guarantee admission to the Bachelor of Science in Business Administration degree program. Students enroll in the College of Business Administration as pre-business students. Full admission to the BSBA program requires completion of calculus and a set of introductory business courses with a satisfactory grade point average. The BSBA degree will be granted only to those students who achieve BSBA admission and fulfill all degree requirements.

Students who have questions should contact undergraduate student development in the College of Business Administration, 419-372-2747.

Sample Program

The following is a sample of courses appropriate for all BSBA students. Actual courses taken will vary depending upon personal interests and electives selected.

For a complete listing of course requirements, please refer to the BGSU undergraduate catalog:

Requirements for Transfer Students

Generally, non-business courses taken at either two-year or four-year institutions are accepted for transfer credit by the College of Business Administration.

For students who transfer to BGSU from a two-year institution, courses that match introductory business courses offered by the CBA are acceptable for transfer credit.

Ordinarily, transfer credit is not accepted for business courses beyond the introductory level that require junior or senior standing at BGSU. However, students who believe that they have sufficient background in the subject matter of a course may be permitted by the appropriate department to take an examination for credit in the course.

For students who transfer to BGSU from a four-year institution, equivalent lower-level, introductory and business core courses are often accepted for transfer credit. Upper-level business courses in an area of specialization may be accepted up to a maximum of 50 percent of the coursework required within a given area of specialization.

For Further Information

Internet Access

BGSU's website for future students contains University highlights, admissions procedures, financial aid information and many department profiles. It can be accessed at

The University

Bowling Green State University is a vibrant university that engages, challenges and prepares students for meaningful futures. At BGSU, students enjoy an education that integrates personal growth, academic excellence and an environment that expands their thinking and potential. A mid-size residential university, BGSU has an enrollment of approximately 20,000 and a full-time faculty of more than 900 on its main campus. More than 200 undergraduate majors and programs are offered as well as master's and doctoral level programs.

NOTE: Information in this guide is subject to change without notice. To learn more about the official program of study for Information Systems Auditing and Control, please check the undergraduate catalog online at: