The course content is divided into six parts. The first part provides an overview of IS Control & Auditing, which includes the need for, demand, and roles of the profession in the emerging market. The second part elaborates the process in performing IS Audit. This chapter also introduces standards and guidelines that are important in accomplishing IS audit assignment. The third part discusses the aspects of security, risks, and protection of business information assets. The fourth part introduces Computer Assisted Auditing Techniques & Tools (CAATTs), which exposes students to the use of selected auditing software. The fifth part discusses standards, guidelines, and procedures for conducting audit on database systems. The final part concludes by explaining standards and guidelines for controlling and auditing Systems Development Lifecycle (SDLC), and disaster recovery and business continuity planning. Knowledge from the previous AIS and Audit courses, and familiarity with IS audit standards and guidelines will help students strengthening and sharpening their understanding of this course.