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Computer Assisted Audit Productivity
- Analyze the functions of audit productivity software.
- Analyze the use of computer assisted auditing techniques (CAATs) to validate application and data integrity.
Database Concepts and Tools
- Analyze data structures using data modeling tools.
- Evaluate the design elements of computer databases.
- Apply database concepts to manipulate and analyze data.
Characteristics of Accounting Information Systems
- Explain how computer systems are used to meet business needs and improve operations.
- Analyze the functions of hardware components and software applications within information systems.
- Evaluate the safety and security issues related to electronic commerce and computer systems.
- Describe the characteristics of general computer systems.
Business Processes and Data Flows within Accounting Information Systems
- Evaluate the characteristics of accounting information systems (AIS) within a business setting.
- Demonstrate the sequential flow of data and operations using flowcharting techniques.
- Analyze the application of accounting information systems for business processes.
Internal Control and Risks
- Analyze AIS risks.
- Evaluate the application of internal control activities to an information system.
- Design internal controls to mitigate risks in a computer system.
Information System Audit
- Distinguish between the main types of information system audits.
- Explain the information system audit process.
- Plan an audit through the computer.
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