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Jun 17, 2026
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AC 402 - Auditing of Accounting Information Systems(3.00 cr.)
Examines how accounting information systems generate, process, and control financial information and how auditors evaluate their reliability. Emphasis on documenting transaction processes, analyzing internal control structures, and assessing technology-enabled accounting environments. Topics include accounting transaction cycles, system documentation and flowcharting, internal control design, data analysis and visualization, fraud detection techniques, and the evaluation of system integrity using modern audit tools and emerging artificial intelligence-assisted methods.
Prerequisite: AC 301 .
Sessions Typically Offered: Spring
Years Typically Offered: Annually
Interdisciplinary Studies: IMC
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