This article summarizes the content of the course CIS7006-8 “Fundamentals of Computer Network Auditing” from Northcentral University. The course covers information technology (IT) audits and monitoring, IT governance, IT legal environment and IT risks. The course also highlights the significant impact on the development of the auditing profession of the passage of the Sarbanes-Oxley Act (SOX) in 2002. As the profession continues to evolve, IT auditing has become a segment of the audit profession which consists of attesting to automated controls and compliance with the legal and regulatory environment. The auditing profession also contributes to strengthening the corporate governance regime within publicly traded business entities. The enormous responsibilities of the modern auditor require technical skills and training. Using peer-reviewed articles as a basis for discussions, this current paper posits that IT is pervasive in all businesses, and that successful implementation and effective management of the IT audit function requires a thorough understanding of the legal environment. CIS7006-8, “Fundamentals of Computer Network Auditing,” is a doctoral-level course in the School of Business and Technology. The course covers the auditing profession with particular reference to the internal auditor (IA) and the IT auditor. CIS7006-8 describes IT audits and controls, IT governance, the IT legal environment and IT risks. Additionally, the course involves a discussion of the significance of the passage of the Sarbanes-Oxley Act (SOX) in 2002, in response to corporate governance failures in several multinational organizations, including Enron, WorldCom, He ...... middle of paper ......nal Auditor, 70(2), 7.Schneider, A. (2009). The nature, impact and facilitation of external auditors' use of internal audit. Journal of the Academy of Accounting and Financial Studies, 13(4), 41-53. Retrieved from http://search.proquest.com.proxy1.ncu.edu/docview/213973798?accountid=28180Schneider, GP and Bruton, CM (2007). Sarbanes-Oxley Compliance: New Opportunities for Information Technology Professionals. Journal of the Academy of Information Sciences and Management, 10(2), 79-89. Retrieved from http://search.proquest.com.proxy1.ncu.edu/docview/214627282?accountid=28180 Senft, S., Gallegos, F., and Davis, A. (2013). IT control and audit. (Fourth ed.). Boca Raton, Florida. Auer Bach Publications. Susmanschi, G. (2012). Internal audit as an attribute of management during the economic crisis. Working documents of the Center for European Studies (CES), 4(3), 419.