ACCT 4513.

Accounting Information Systems (course title)

Part 1. Introduction to accounting information systems -- 1. Accounting information systems : an overview -- Accounting information systems and business organizations -- Accounting information systems and application architecture -- Business processes -- Accounting and information technology -- The accountant and systems development -- 2. Systems techniques and documentation -- Users of systems techniques -- Systems techniques -- 3. eBusiness and e-commerce -- Introduction : electronic business and electronic commerce -- eBusiness and enterprise architecture -- Enterprise architecture frameworks -- Electronic commerce technologies -- 4. Transaction processing and the internal control process -- The necessity for controls -- Components of the internal control process -- Transaction processing controls -- Analysis of internal control processes -- 5. Fraud examination and fraud management -- The fraud management process -- Fraud schemes -- Computer forensics -- 6. Information security -- An overview of information security -- Vulnerabilities and threats -- The information security management system -- Disaster risk management -- Compliance standards -- Part 2. Business processes -- 7. Electronic data processing systems -- The input system -- The processing system -- The output system -- 8. Revenue cycle processes -- Sales business process -- Transaction cycle controls in order processing -- Customer account management business process -- Transaction controls in the accounts receivable business process -- Cash-received-on-account business process -- Cash-sales business process -- 9. Procurement and human resource business processes -- The procurement business process -- Transaction cycle controls procurement -- Cash disbursements business process -- Human resource management business process -- Transaction cycle controls in payroll processing -- 10. The production business process -- The production business process -- Quick-response manufacturing systems --

Part 3. Systems development -- 11. Systems planning, analysis, and design -- General overview -- Overview of systems planning and analysis -- Systems planning and feasibility analysis -- The steps in systems analysis -- Fact-gathering techniques -- Techniques for organizing facts -- Structured systems analysis and design -- Iterative systems development -- Overview of systems design -- Steps in systems design -- General design considerations -- Design techniques -- Conventional wisdom in systems development -- 12. Systems project management, implementation, operation, and control -- Overview -- Systems implementation -- Planning and organizing a systems project -- Control over nonfinancial information systems resources -- Part 4. Contemporary information systems technology -- 13. Data management concepts -- Introductory terminology -- Database management systems and their architecture -- Database management systems and databases in practice -- 14. Auditing information technology -- Information systems auditing concepts -- Information systems auditing technology -- Types of information systems audits -- IT governance and COBIT.