ACC (0201) 405 - Auditing and Accounting Information Systems

Credits: 3

This course focuses on techniques for the analysis and evaluation of accounting information systems. Topics include an introduction to accounting systems, including documentation and design theory; accounting file structure; hardware/ software selection and impact on accounting systems; system life cycle, including accounting controls; and systems implementation and maintenance from the auditor’s standpoint. This course will require use of computer resources and an audit practice set as a learning tool on how to conduct an audit.

When Offered: Fall,Spring

Prerequisite 1: ACC 101 Prerequisite 2: ACC 102 Prerequisite 3: ACC 201 Prerequisite 4: ACC 202 Prerequisite 5: ACC 303