AC 402 - Auditing of Accounting Information Systems

(3.00 cr.)

Examines the role of accounting systems in the flow of information and assets. Students learn to recognize the strengths and weaknesses of accounting information systems from both an internal control and an efficiency perspective. Topics include accounting transaction cycles, system documentation, internal control, and information technology system reliability.

Prerequisite: AC 301 .
Sessions Typically Offered: Spring
Years Typically Offered: Varies