ACC 7600 ACCOUNTING INFORMATION SYSTEMS

This seminar provides an overview of the development, implementation, and evolution of accounting information systems (AIS). Topics discussed include the impact of technology, control issues, and behavioral aspects of the AIS process. The relationship between the AIS and the internal and external information flows that facilitate resource allocation decisions is emphasized. In addition to AIS auditabililty 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 are integrated into topical coverage throughout the course. This course teaches conceptual, analytical and technical skills necessary to work efficiently and productively as an accountant in a computerized business information environment.