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ACC6120
Accounting Information Systems
The Accounting Information Systems course assists in developing an understanding of the role accounting information systems play in businesses. The course will place an emphasis on internal controls surrounding transaction cycles of the accounting process that are both computerized and non-computerized, and their relationship to the information system of the organization. The course will also provide conceptual overviews of cloud computing and risk management of accounting data.
UPON COMPLETION OF THE COURSE, THE STUDENT WILL BE COMPETENT IN:
- Understanding the ethical relationships to accounting information systems in organizations.
- Evaluating the interrelationships of business process and the accounting information systems.
- Evaluating types of accounting information systems.
- Identifying key provisions of the Sarbanes-Oxley Act of 2022 related to international controls.
- Identifying major business processes and related controls.
- Describing the limitations of internal controls.
- Defining internal control and applying COSC internal control framework to identify risks and controls.
- Explaining implications of an entity using a service organization.
- Explaining the role of IT within the organization.
- Describing entity’s IT environment and its impact on the financial reporting.
- Describing IT-related risks.
- Identifying technological trends, applications, and their uses in audit and assurance services.
- Demonstrating awareness of IT risks and their related business impact.
- Recognizing the basics of cybersecurity and risk management.
- Defining and applying enterprise risk management (ERM) within the context of the COSO ERM framework.