Accounting Information Systems
Note: Refer to the course syllabus located in the Content section of the course D2L Web site and prepare the assignment for the first class meeting.
This course provides a conceptual framework to stress the responsibility of accountant, auditor and manager for the design, operation and control of the accounting information system and the needs of information users within an organization. Traditional accounting transaction cycles are organized around events-based information technology. Students learn how the accounting information system records, classifies and aggregates economic events.
- Comprehend an organization's business processes and the issues associated with their management and control.
- Control frameworks and best practices (COSO, COBIT).
- Evaluate and document business and information technology risk exposure and develop control activities to mitigate those risks.
- Extract, compile, and analyze financial data using Excel and Access.
- Understand XBRL concepts of tagging, documenting, and validating.
- Understand and document a business process using flowcharts.
- Understand the unique internal control challenges presented by computerized accounting systems.