Managerial Cost Accounting
Digital transformation has revolutionized how organizations capture, process, and secure financial information. As a result, the ability to design and analyze accounting information systems is one of the skills most sought by recruiters of accounting graduates. This course examines the critical intersection of accounting, information technology, and internal controls that safeguards organizational assets and ensures financial data integrity.
Course Topics
Accounting Information System Architecture
Examine fundamental components of modern accounting systems including databases, ERP platforms, and specialized applications. Analyze system architecture, transaction processing flows, and integration with business operations while mapping accounting cycles to identify key control points.
Internal Control Frameworks
Master control frameworks including COSO and evaluate IT general controls and automated application controls. Assess control design effectiveness, testing methodologies, and documentation requirements to ensure system reliability, security, and regulatory compliance.
Fraud Prevention and Detection in Automated Systems
Analyze common fraud schemes and abuse techniques in accounting information systems including data manipulation, unauthorized access, and system bypasses. Examine preventive controls, detective controls, and forensic techniques used to identify and investigate potential fraud in automated environments.
Transaction Processing Simulation and Control Design
Simulate transaction processing and data flow in accounting systems to understand system operations. Design and implement controls that integrate with system processes while supporting financial data integrity and accuracy.
Data Security, Privacy, and Risk Assessment
Identify and assess risks related to data security, privacy, and confidentiality in accounting systems. Evaluate access controls, encryption protocols, and data governance frameworks while addressing ethical considerations in automated tools and emerging technologies.
300
Disclosure
This course is delivered online through an institution of the Lower Cost Models Consortium (LCMC) that is different than your degree-granting institution that awards the academic credit for the course.
