ACC (0201) 405 - Accounting Information Systems

Credits: 3.00

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 and ACC 102 and ACC 201 and ACC 202
Repeatable: No Grade Type: Regular
Course Learning Goals: Upon the completion of this course, the student will be able to:

Identify and assess risks associated with accounting information systems.
Assess standard business processes.
Use internal controls to mitigate risk in information systems and business processes.
Perform data analytics using visualization.
Discuss emerging and disruptive technologies impacting the accounting profession.