ACCT 533 Advanced Accounting Information Systems (Graduate Level)

Advanced Accounting Information Systems is a comprehensive course that prepares students to explore and integrate advanced topics in the realm of Accounting Information Systems (AIS) to enhance decision-making across various practice areas within the accounting profession, including managerial accounting, financial accounting, auditing, and tax accounting. The curriculum delves into the core technologies that underpin AIS, dissecting the types of applications and systems prevalent in the field. It also unpacks the relevance of systems technology and database concepts, framing them as a central philosophy of AIS. Students will engage with this immersive learning experience that explores internal control issues, audit challenges associated with AIS, as well as systems development dilemmas that include thoroughly understanding the Software Development Life Cycle and staying abreast of the evolving trends in AIS design.

In this course, students will achieve a heightened sensitivity to the range of threats that can undermine the efficiency of operations and the integrity of accounting data within an AIS. They will acquire skills to proactively identify and respond to these threats by formulating strategies to mitigate the risks of errors and fraud. Analyzing the efficacy and financial impact of diverse internal control frameworks will empower students with the capability to inform and shape security measures within an organization’s AIS. Furthermore, an emphasis on ethical behavior within a computerized AIS environment is integrated throughout the course, enabling students to encapsulate the essence of professional integrity in the context of technology-driven accounting processes. Graduates of this course will emerge with the knowledge and abilities that are vital to surmount challenges and leverage AIS to its fullest potential in the contemporary accounting landscape.