AC 540 - Accounting Information Systems
This course is a case approach (problem-based & practice focused) incorporating assessment and control connecting with issues in Auditing. The course offers enhanced understanding of business enterprises and business processes.Topics include: semantic modeling and event driven accounting information systems (AIS); development, documentation, control and audit of AIS, with particular reference to Sarbanes-Oxley; an overview of XBRL and its role in financial reporting; and the use of database management software in developing modern AIS.
Assignments: 10 Week Course
Interactivity: Discussion Board
Final Assessment: Final Paper/Project
Course Learning Objectives
Upon completion of this course, you should be able to do the following:
- Evaluate the process by which effective systems are designed and developed.
- Analyze key components of an effective entity-wide internal control system.
- Develop an efficient database design to improve accounting information flow.
- Assess current issues involved in providing assurance services for systems and database reliability.
- Examine the role of information and accounting systems in business management.
- Integrate internal controls for financial reporting and information systems.
- Investigate the accountant’s changing role in AIS.
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