IS Control

Learning Outcomes:

On successful completion of this course, student will be able to:  Analyze internal control in accounting information system; Construct internal control in accounting information system within an organization; Evaluate internal control in accounting information system within an organization

Topics

1. Introduction to AIS
2. Foundational Concepts of the AIS
3. Fraud, Ethics, and Internal Control
4. Internal Controls and Risks in IT Systems
5. Corporate Governance and the Sarbanes-Oxley Act
6. IT Governance
7. Auditing Information Technology-Based Processes
8. Revenue and Cash Collection Processes and Controls
9. Expenditures Processes and Controls-Purchases
10. Expenditures Processes and Controls-Payroll and Fixed Assets
11. Conversion Processes and Controls
12. Administrative Processes and Controls
13. Data and Databases