Business-Administration - Course - Accounting Information Systems Seminar

  • Course Code: BACC704
  • Credits: 3
  • Hours Distribution: 3
  • Course Type: Major Requirements (Major R)

Course Description

This seminar provides an overview of the development, implementation, and evolution of accounting information systems (AIS). Topics discussed include the impact of technology on financial reporting and managing enterprise resources, control issues, and behavioral aspects of the AIS. The relationship between the AIS and the internal and external information flows that facilitate resource allocation decisions is emphasized. In addition to AIS audit concerns, other attributes of internal and external auditing, such as professional ethics, evidence gathering and evaluation, risk assessment, and reporting options are examined. Relevant theoretical and applied research is integrated into topical coverage throughout the course.