Description: Accounting information system development process and related information systems technologies. Includes the application, control, and audit of accounting information systems. ACCT 455 and ACCT 555 are layered courses; student may not receive credit for both.
Prerequisites: Prerequisite: admission to the Master of Professional Accountancy Program.
Learner Outcomes: Students will be able to:
Explain the objectives and processes of each accounting transaction cycle and interpret flowcharts and other graphical documentation of those cycles.
Apply the requirements and specifications of COSO and related official pronouncements regarding the design and implementation of internal controls.
Identify the key components and processes of manual and computerized accounting information systems.
Identify current issues and emerging technologies that affect the evolution of accounting information systems in a global economy mediated by networked digital technologies.
Graduate students will communicate their case and/or problem analysis of various accounting information issues.