May 16, 2024  
2023-2024 Online College Catalog 
    
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2023-2024 Online College Catalog
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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.

Assignment Overview
  • Assignments: Varied Throughout the Term
  • Interactivity: Discussion Boards
  • 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.


Credits: 3


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