ACC559 Advanced Accounting Information Systems

Business Impacts and Documentation Needs of Accounting Information Systems

• Explain the importance of aligning accounting information systems (AIS) with organizational goals.
• Critique accounting uses of Internets and Intranets.
• Evaluate the need for documentation during and after development.
• Utilize flowcharting techniques.
• Develop use cases.

Accounting Information Systems and Business Processes

• Construct AIS reports and systems used for management planning and control.
• Explain how AIS utilize operational, tactical, and strategic reporting.
• Analyze the impact of AIS on managing organizational risk.
• Describe the principles of business process reengineering to improve operational efficiency in AIS.

Data Management Challenges and Opportunities

• Summarize the advantages and disadvantages of enterprise resource planning (ERP) systems.
• Assess design considerations in computer-based files and databases.
• Develop simple transactional subsystems.

Internal Control Processes

• Appraise the strengths and weaknesses of financial systems.
• Design internal control procedures.
• Analyze AIS risks.

Effective Accounting Information Systems

• Apply planning and analysis of user needs in systems design.
• Analyze strategies for incorporating user considerations in systems design principles.
• Integrate strategies for systems implementation, follow up, and maintenance.

Security, Privacy, and Other Issues in Accounting Information Systems

• Analyze procedures to detect vulnerabilities and security threats.
• Develop a contingency plan for disaster preparedness and data recovery.
• Analyze the impacts of privacy considerations (i.e., HIPAA) on AIS.
• Evaluate emerging technologies and processes in AIS.
• Summarize the advantages and disadvantages of the changes brought on by e-business technologies (B2B, B2C, XBRL) in accounting systems.