Accounting Information Systems


This course covers the concepts and techniques of the design, control, implementation, and auditing of accounting information systems, with an emphasis on internal controls. In addition, emerging information technology and its application to accounting will be discussed.


Students will develop a working knowledge of:

  • The types of functions of various Information Systems
  • Core concepts in telecommunications and IT and their relation to accounting
  • IT application controls and IT general controls
  • IT roles and responsibilities
  • Separation of duties in an IT environment
  • IT application and general controls in a spreadsheet environment
  • Computer-based fraud
  • IT control frameworks
  • Revenue and expenditure cycles with focus on MS Access
  • Emerging technologies and their application to accounting