2020-2021 Catalogue

Information Systems Audit and Control Major

When technology and business environments are changing at unprecedented speed, organizations need the right people identifying opportunities, monitoring business processes, and managing risks.

Professionals trained in the specialized fields of risk advisory services, cybersecurity and information systems audit have never been in higher demand. Pros combine deep accounting and business acumen with state-of-the-art information technology skills. Bentley is unique in offering an undergraduate major that combines these highly demanded skills.

The Information Systems Audit and Control (ISAC) degree at Bentley gives students the flexibility to explore the fields of risk advisory services, IT audit, internal audit and business process consulting within a single major through courses in accountancy, computer information systems and information and process management. The ISAC major starts with courses in accounting principles and concepts, followed by specialized studies in business processes, accounting information systems and auditing. Rounding out the curriculum are required courses in data management and governance, information security and ERP configuration. An optional ISAC-related internship is encouraged.

The ISAC major is recognized as conforming with the ISACA model curriculum, and is recognized a comprehensive-level internal auditing education partnership program by the Institute of Internal Auditors, providing students with opportunities for additional recognition and certifications upon program completion.

In addition to the specific major requirements described below, students must also complete the General Education Curriculum, and additional degree requirements for business majors, including the General Business Core, focused-course requirements, and additional electives.

Course Title Credits
Required Courses
AC 311Financial Accounting and Reporting I3
AC 312Financial Accounting and Reporting II3
AC 340Accounting Information Systems3
AC 440Design and Control of Data and Systems3
AC 470Financial Statement Auditing 13
or AC 472 Internal Auditing
AC 475Information Technology Auditing Principles and Practice3
IPM 210Information Security and Computer Forensics3
IPM 450Enterprise Systems Configuration for Business3
Select two AC, CS, IPM, or MG electives from the following:6
Fraud Examination
Internship in Accountancy
Introduction to Programming with Python
Business Processing and Communications Infrastructure
Database Management Systems
Business Systems Analysis and Modeling
Advanced Net-Centric Computing
Decision Support and Business Intelligence
Project Management


The degree in ISAC prepares students to take exams for a number of professional certifications. Globally recognized credentials for which this degree qualifies students include the Certified Information System Auditor (CISA) and the Certified Internal Auditor (CIA). The ISAC degree is closely aligned with the requirements of the CISA designation.


When planning to take the Certified Public Accountant (CPA) exam, students should be aware of the educational requirements of the state in which they intend to sit for the exam, as requirements may vary. Visit the National Association of State Boards of Accountancy website for the specific requirements in every state in the U.S. To become a CPA in Massachusetts, one must complete 120 hours of education before taking the exam, as well as an additional 30 hours of post-exam education (such as additional undergraduate credits or an MSA (MS in Accountancy), MSAA (MS in Accounting Analytics) or MBA). 

Careful planning in the selection of electives is necessary in order for ISAC majors to satisfy the requirements to sit for the CPA exam. The requirements for the undergraduate degree in ISAC do not satisfy all requirements for CPA licensure.  For instance, AC 350 Federal Taxation is required to be eligible to sit for the exam, but does not satisfy a major requirement, so it must be taken as a business related elective. Students interested in CPA preparation should consult their program advisor.