ACCOUNTING INFORMATION SYSTEMS AND ANALYTICS

Catalog description

The first objective and core coverage of this course is on the evaluation of the design and operating effectiveness of an organization's accounting information systems. Specifically, its system of processes, transaction cycles and internal controls. An understanding of business processes is essential to auditing as every process is subject to loss exposure and therefore a need exists to establish control objectives for each process. Internal controls are generally implemented through the use of information technology. Therefore, the second objective is to build your understanding of information technology; its management, its direction of evolution, and the role it plays inside an organization. The main thrust here is to build your understanding of data; how it is stored in automated systems, and how it needs to be structured to support data analytics. Given this understanding of how data needs to be structured the course will focus on the use of data analytics; its role in detecting fraud or weak internal controls as well as learning how to use the tools and techniques commonly used for data analysis. This course will provide students with the necessary skills to analyze problems that impact business practice using computerized tools that will be used in their careers.