Current Course Catalog Description
Application of computer technology to business problems. Transaction processing systems which support the revenue, conversion, and expenditure cycles of manufacturing, service, and retail business organizations. Topics include process modeling, data modeling, internal controls, corporate IT governance, IT audit techniques, SAP and applications of Generalized Audit Software. Prerequisites: (ACCT 152 or ACCT 108) and (CSE 241 or CSE 341)
Instructor: Todd Patterson (Spring 2022)
Textbook
Accounting Information Systems, 10th ed, Hall 2018, Cengage Learning, ISBN 978-1337619202
COURSE OUTCOMES
To successfully pursue a career in information systems, CSB students need in-depth knowledge of business processes and accounting information systems. The course deals with many related issues including transaction cycles, internal control, fraud and fraud detection, database design, and process modeling. Upon completing this course, you should:
- Understand information flows within an organization
- Be able to analyze business processes related to transaction processing
- Understand how the application of Information Technology (IT) to business processes impacts auditor's professional responsibilities
- Be able to apply internal control concepts in hypothetical business situations to identify control breaches and to design internal control solutions
- Be familiar with the tools and techniques for identifying various types of fraud
Prerequisites by Topic
(ACCT 152 or ACCT 108) and (CSE 240 or CSE 341)
CSE 17 or equivalent.
Major Topics Covered in the Course
- AIS Introduction
- Transaction Processing
- Ethics, Fraud and Internal Control
- Revenue Cycle
- Expenditure Cycle
- Payroll and Financial Reporting Systems
- Database Management Systems
- General Controls and SOX 404
- IT Auditing Techniques
- ERP Systems
Oral and Written Communications
- Every student is required to submit at least 3 written reports (not including exams, tests, quizzes, or commented programs) of typically 5 pages and to make 1 oral presentations of typically 20 minutes duration. Include only material that is graded for grammar, spelling, style, and so forth, as well as for technical content, completeness, and accuracy.
Social and Ethical Issues
- Ethics and fraud are dealt with throughout the course and specifically in five chapters. Students are graded based on homework, short essays, exams, and projects. The topics below are integral to the course: Ethical issues in business, how firms address ethical issues, making ethical decisions, privacy, security, ownership of property, equity in access, environmental issues, misuse of computers, fraud conditions, factors that contribute to fraud, financial losses from fraud, fraud schemes, corruption, asset misappropriation, Sarbanes-Oxley Act, internal control
Theoretical Content
- Information systems theory, business process, ethics, fraud, internal control theory, data normalization
Problem Analysis
- All students are required to analyze three business cases where they review the internal control and operational weaknesses of hypothetical companies. In their analysis, they need to consider the business environment, the strategic goals of the company, the firm's existing systems architecture, the potential for fraud, and internal controls.
Solution Design
- Based on the above analysis, the students design solutions to resolve the identified business problem. Their solution involves using CASE technology to produce Data flow diagrams, flowcharts, ER diagrams, and database structures. The students compile a lengthy report (20+ pages) and present their solutions in class.