Accounting Information System and Internal Control

Learning Outcomes

Students will be able to define the understanding of AIS, internal control and its relation with other systems and accounting profession; describe the system of AIS based on methodology that have been studied; Describe the risk exposure and internal control structure; Describe the business organization as a system; Describe the influence of IT development and network on AIS

Topics

1. Introduction to Accounting Information System (AIS)
2. Modelling a Business Process
3. Documenting Accounting System
4. Identifying risk and control in Business process
5. Internal Control based on COSO and COBIT, Controlling Information System
6. Understanding and Designing Accounting Data
7. Understanding and Designing Queries and Report
8. Understanding and Designing Forms
9. Using Accounting Application
10. The Acquisition Cycle
11. The Revenue Cycle
12. Managing The IT Environment
13. Accounting Systems Development