ACCT 3400 Accounting Information Systems
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.
Prerequisites
4 Undergraduate credits
Effective May 6, 2028 to present
Learning outcomes
General
- 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.