2023-2024 Undergraduate Catalog 
    
    Feb 26, 2024  
2023-2024 Undergraduate Catalog
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ACC 443 - Accounting Information Systems (AIS)


An introduction to the role and functions of Accounting Information Systems (AIS) within an organization’s enterprise information systems and technology infrastructure. Students gain an understanding of information assurance; risk and controls related to accounting transaction processing systems; industry standard technology control frameworks; documenting transaction processing, data flow, and internal controls within an automated system; accounting systems data confidentiality; privacy controls and management; and attestation standards related to service organization controls and reporting, accounting, and computer fraud. Additional topics include emerging AIS technologies such as artificial intelligence, robotic process automation, blockchain, virtual currencies, and audit data analytics. The student gains exposure to various software techniques and tools. Second semester.

Prerequisites & Notes
ACC 221.

Credits: 3



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