Acctg
433 Accounting Systems and Auditing
Course Overview
Acctg 433 is an undergraduate senior level course designed to deepen a student's understanding of accounting information flow in a business entity and the internal control system which supports it. Within the business curriculum at WSUV, this class has as its overall objective to introduce students to principles of internal control and to apply these principles in evaluations of business entities.
Major themes throughout the course include principles and procedures of internal
control, typical business documents and reports, and proper system documentation.
[M] 3 credits.
Course Objectives
Upon completion of this course, students will be able
to:
- Understand how AIS can assist in attaining organizational objectives, and
how they can improve planning and control at all levels of the organization.
- Explain the operational and information functions of several major AIS subsystems,
how these subsystems interface with one another, and the principle inputs,
processes, files, outputs and internal controls associated with these subsystems.
- Document AIS subsystems using a variety of tools.
- Evaluate AIS subsystems from an internal control perspective.
- Present an AIS evaluation effectively (written and oral) to a target audience.
- Further demonstrate an understanding of the accounting professions, including the organizations which support it, the career paths available, and the atrributes necessary to become a successful member.
Course Prerequisites
Acctg 330, MIS 250.
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