Accounting Information Systems – acc542 (3 credits)
In this course, students examine the fundamentals of accounting systems design. Topics include business information systems, business processes and data flows, database concepts and tools, internal control and risks, auditing the information system, and using the information system to perform audit functions.
Describe the characteristics of general computer 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.
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.
Database Concepts and Tools
Evaluate the design elements of computer databases.
Analyze data structures using data modeling tools.
Apply database concepts to manipulate and analyze data.
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.
Computer Assisted Audit Productivity
Analyze the use of computer assisted auditing techniques (CAATs) to validate application and data integrity.
Analyze the functions of audit productivity software.
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