Advanced Accounting Information Systems

This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to accounting information systems with regard to organizational goals, relational databases, internal control processes, risks, and management reports.

Topics and Objectives

Business Impacts and Documentation Needs of Accounting Information Systems

• Explain the importance of aligning accounting information systems (AIS) with organizational goals.
• Critique accounting uses of Internets and Intranets.
• Evaluate the need for documentation during and after development.
• Utilize flowcharting techniques.
• Develop use cases.

Accounting Information Systems and Business Processes

• Construct AIS reports and systems used for management planning and control.
• Explain how AIS utilize operational, tactical, and strategic reporting.
• Analyze the impact of AIS on managing organizational risk.
• Describe the principles of business process reengineering to improve operational efficiency in AIS.

Data Management Challenges and Opportunities

• Summarize the advantages and disadvantages of enterprise resource planning (ERP) systems.
• Assess design considerations in computer-based files and databases.
• Develop simple transactional subsystems.

Internal Control Processes

• Appraise the strengths and weaknesses of financial systems.
• Design internal control procedures.
• Analyze AIS risks.

Effective Accounting Information Systems

• Apply planning and analysis of user needs in systems design.
• Analyze strategies for incorporating user considerations in systems design principles.
• Integrate strategies for systems implementation, follow up, and maintenance.

Security, Privacy, and Other Issues in Accounting Information Systems

• Analyze procedures to detect vulnerabilities and security threats.
• Develop a contingency plan for disaster preparedness and data recovery.
• Analyze the impacts of privacy considerations (i.e., HIPAA) on AIS.
• Evaluate emerging technologies and processes in AIS.
• Summarize the advantages and disadvantages of the changes brought on by e-business technologies (B2B, B2C, XBRL) in accounting systems.