£2395 + VAT
Conceptual Foundations of Accounting Information Systems
- Accounting information systems: an overview
- Overview of transaction processing and enterprise resource planning systems
- Systems documentation techniques
- Relational databases
Control and Audit of Accounting Information Systems
- Computer fraud
- Computer fraud and abuse technologies
- Control and accounting information systems
- Controls for information security
- Confidentiality and privacy controls
- Processing integrity and available controls
- Auditing computer-based information systems
Accounting Information Systems Applications
- The revenue cycle: sales to cash collections
- The expenditure cycle: purchasing to cash disbursements
- The production cycle
- The human resources management and payroll cycle
- General ledger and reporting system
The REA Data Model
- Database design using the REA data model
- Implementing an REA model in a relational database
- Special topics in REA modelling
The Systems Development Process
- Introduction to systems development and systems analysis
- AIS development strategies
- Systems design, implementation, and operation
- Accounting and financial specialists, professionals and practitioners who need to understand how accounting information systems (AIS) work in order to effectively measure how cost-effectively they perform, to assess their reliability and that of the information produced, or to lead the redesign and implementation of new and better systems.
- Internal and external auditors.
- Accountants who wish to improve the design and functioning of the AIS so that it truly adds value to the organisation by providing management with the information needed to effectively run organisations.
Upon completion of this course, you will be able to understand:
- The basic activities performed in the major business cycles.
- What data needs to be collected to enable managers to plan, evaluate, and control the business activities in which an organisation engages.
- How IT development can improve the efficiency and effectiveness of business processes.
- How to design (AIS) to provide the information needed to make key decisions in each business cycle.
- The risk of fraud and the motives and techniques used to perpetuate fraud.
- The COSO and COSO-ERM models for internal control and risk management, as well as the specific controls used to achieve those objectives.
- The Control Objectives for Information and Related Technology (COBIT) Framework for the effective governance and control of information systems and how IT affects the implementation of internal controls.
- The AICPA’s Trust Services framework for ensuring systems reliability by developing procedures to protect the confidentiality of proprietary information, maintain the privacy of personally identifying information collected from customers, assure the availability of information resources, and provide for information processing integrity.
- Fundamentals of information security.
- Goals, objectives, and methods for auditing information systems.
- Fundamental concepts of database technology and data modelling and their effect on AIS.
- The tools for documenting AIS work, such as REA diagrams, data flow diagrams, business processing diagrams, and flowcharts.
- The basic steps in the system development process to design and improve an AIS.