Technology is simply a tool to create, maintain, or improve a system. An accounting information systems topics impact corporate strategy and culture. Accounting information systems offers value and is a very important part of the value chain.
A study of accounting theory in a strategic framework. An overview of relevant theory provides a foundation for further Accounting information systems in the fast. Focus is on developing skills in critical thinking and applying accounting concepts and principles.
Topics include the preparation and interpretation of corporate financial statements in accordance with generally accepted accounting practices GAAP ; accounting standards and the standard setting process; the use of electronic technology in financial accounting; effective communication; professional ethics; and current issues, debates and research in accounting.
A study of the use of information systems in the accounting process, with an emphasis on computer systems and internal controls.
This prepares accounting program graduates to work with the information technology, information systems, and people needed to set up and maintain an AIS. Accounting information system specialist jobs are available in corporations, accounting firms, consulting firms, non-profit organizations, and government agencies. The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to . For example, engineering firms and construction companies should choose a system with a project accounting module. Another issue is a company's rate of growth; the buyer should consider how fast the company is growing at the time of purchase.
Focus is on the analytical tools necessary to evaluate users' accounting information needs and to design, implement, and maintain an accounting information system to support business processes and cycles.
Topics include the components of contemporary accounting information systems; security and internal controls, particularly within Internet and e-commerce environments; traditional flow charts and data-flow diagrams; computer networks; theory and application of relational databases; and relational database management systems.
Assignments include designing an accounting information system using a commercial database software package. An applied study of the principles of information systems management and their integration within private-sector organizations served by accounting professionals.
Emphasis[MOU3] is on developing strategic cyber accounting initiatives to increase cybersecurity awareness inside organizations, with organizations in its supply chain, and with other stakeholders.
Topics include cybersecurity compliance requirements issued by federal and state regulatory agencies and voluntary cybersecurity standards, such as the G-7 Fundamentals of Cybersecurity for the Financial Sector; and the AICPAs Cybersecurity's Risk Management Framework.
Alternative audit models are evaluated for both their practical relevance and their theoretical justification as informed by current research and emerging information technology.
The use of computer-assisted auditing techniques CAAT and other computer-related technology for obtaining evidence is evaluated in terms of its effectiveness and suitability in diverse audit environments.
Methods of evaluating internal control are considered in light of the risks encountered in new ways of conducting business, such as e-commerce.
Professional ethical and legal responsibilities, as shaped by the contemporary professional, legal, and regulatory environments, are examined as they relate to audit risk, risk assessment, and audit program planning.
The use of audit reports and other services as tools to support management control and decision making are considered. A study of the nature and elements of fraud.
Topics include fraud prevention, fraud detection, fraud investigation, use of controls to prevent fraud, and methods of fraud resolution. Emphasis is on the use of forensic accounting techniques to analyze what is behind the data being generated by the accounting system, detect internal control weaknesses, and map out a fraud investigation program.
Students may receive credit for only one of the following: A study of ethics as a critical foundation for the accounting professional. Topics include the theories and bases of ethical reasoning, development of ethical standards, codes of professional conduct, professional responsibilities and judgment calls in accounting, and the evolution of ethics in the accounting profession.
An applied study of the tools, techniques, and technologies used in forensic accounting investigations, data analytics, and litigation. Focus is on disentangling obscure evidence discovered during fraud investigations using data analytics.
Activities include conducting a forensic accounting investigation, performing analytical tests on financial data, preparing written forensic accounting reports for legal proceedings, and serving as an expert witness providing testimony supported by evidence and analytical tests.
This course integrates subject matter from accounting and information systems program courses.The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology.
Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information . If you graduated from UMUC with a Bachelor of Science in accounting, you could be eligible to fast-track a Master of Science in accounting and information systems by up to 6 credits and complete both degrees with a total of credits of coursework.
Mar 22, · News about accounting and accountants. Commentary and archival information about accounting and accountants from The New York Times. Start studying Accounting Information Systems - Test 1.
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Information systems experience, financial or operational auditing experience, or related college credit hours can be substituted for up to 3 years of experience in Entry-level education: Bachelor's degree. To help you better understand how the top accounting systems stack up against one another, we created a series of side-by-side product comparison pages that break down the details of what each solution offers in terms of pricing, applications, ease of use, support and more.