ACCT 410 - Accounting Information Systems

Credit(s): 3
3 hours lecture, 3 hours contact
Prerequisite(s): ACCT 301 and ACCT 261.
Examines the definition and documentation of accounting information systems using data flow diagrams. A business process approach to examining transaction cycles is employed. Covers internal controls for information technology environments and the avoidance of computer crime through the application of controls and ethical behavior. Studies the techniques used in auditing computerized accounting information systems including test data, general audit software and automated work paper software. Real world cases and accounting software is used to enhance applications of the covered topics.