ACCTG 433 Accounting Systems and Auditing
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The ACCTG 433 Accounting Systems and Auditing course is an advanced undergraduate course designed to enhance students' understanding of the flow of accounting information in commercial organizations and the internal controls it supports (the cornerstone of auditing). In business courses, the course's overall aim is to introduce students to the principles of internal control and apply these principles to the assessment of business entities. We have explored several typical AIS application subsystems in detail, such as order entry/sales and invoicing/receivables/receipts. The main topics of this course include the principles and procedures of internal control, typical business documents and reports, and related system documentation.
Learning outcome:
- Understand how accounting information systems and internal control structures can help achieve the goals of an organization.
- Demonstrate the ability to write accounting information systems in words and symbols.
- Describe several major AIS subsystems' operation and information functions, define the primary input, process, output and internal controls associated with these subsystems, and integrate and synthesize the interface between these subsystems.
- Identification and assessment of ethical and integrity issues affecting internal control.
- Demonstrate the ability to analyze data and create detailed reports useful to decision-makers and understand how organizations store and exchange data.
- Effective communication with the target audience, including presentations to clients (written and oral) of AIS assessments and communication with stakeholders in a professional context.
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