This course examines the control and security issues of accounting information systems as an organizational function to ensure the assurance of data integrity, system governance, system effectiveness, and system efficiency within the context of business processes. Topics include overview of accounting information systems and business processes, control and auditing of accounting information systems, risks evaluation and management, accounting information systems applications and system development strategies.

Upon completion of this course, students are expected to be able to: 1. Define the concepts and nature of business processes within the scope of accounting systems; 2. Understand the fundamental IT infrastructure to enable various accounting information system processes; 3. Define and describe the proper control environment to oversee and control processes within thescope of accounting information systems.