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3 credits
Fall 2025 Lecture Upper DivisionLearn how to manage the design, control and operation of accounting information systems. The emphasis is on identifying the information needs of decision makers and developing appropriate business process control in the design of accounting information systems. Gain an understanding and appreciation of the accounting information system and how it is used to successfully manage, audit and develop processes to support today's evolving business environment.
Learning Outcomes1Understand and apply basic tools necessary for diagrammatically analyzing and documenting organizational data flows and business processes including data modeling and flowcharting.
2Gain an understanding of the various business processes necessary for an enterprise to successfully operate, the key controls for maintaining successful business processes, and application of the methodology for evaluating risks and controls within the given business process.
3Explain, justify and evaluate the components of organizational governance and associated effective internal control systems.
4Develop a basic understanding of data analytics and emerging technologies in accounting information systems.
5Explain and justify AIS auditing, computer fraud, and security techniques.