Control/Audit of Accounting Info System | ACC 675 Syllabus |

School: Southern New Hampshire University - Course: ACC 675 - Subject: Accounting

Graduate Course Syllabus ACC 675: Control/Audit of Accounting Info System Center: Online Course Prerequisites ACC 620 and ACC 640 Course Description New auditing and quality control standards adopted by the PCAOB and the AICPA require auditors to have adequate technical training and must understand the role information technologies play in the maintenance and effective internal control of financial information. Knowledge of EDP auditing and control is particularly important in complying with Section 404 of Sarbanes-Oxley (SOX), which requires auditors to attest to the standards of internal control and any material weaknesses disclosed by senior management. This course will give auditors the knowledge they need to comply with SOX Section 404 by allowing them to test the process rather than just the product of the financial information system. Select curricular standards set by ISACA will be addressed to assess and to improve auditing and internal control practices. Course Outcomes Transcribe formalized or verbal financial processes into both narrative and process flowcharts for identifying gaps resulting in potential material weaknesses Summarize advantages and disadvantages of various accounting electronic data processing systems with respect to a specific industry's needs Perform substantive testing of accounting systems for ensuring processes described by management are accurately reflected within system transactions Formulate recommendations for improvements to financial processes based on outcomes of testing Assess the effectiveness of companies' internal control structures for producing accurate and reliable financial reports Interpret standards as outlined in ISACA and the Public Company Accounting Oversight Board as they relate to compliance within specific industries Required Materials Using your learning resources is critical to your success in this course. Please purchase directly through theSNHU Online Bookstorerather than any other vendor. Purchasing directly from the bookstore ensures that you will obtain the correct materials and that the IT Service Desk, your advisor, and the instructor can provide you with support if you have problems. Accounting Information Systems Marshall B. Romney, Paul J. Steinbart, Scott L. Summers, David A. Wood Syllabus Last Updated 5/27/2022Pearson Education, Inc. 15th Edition 2021 ISBN: 978-0-13-557308-2 Diversity, Equity, and Inclusion As indicated in our core values, SNHU is committed to "embrace diversity where we encourage andrespect diverse identities, ideas, and perspectives by honoring difference, amplifying belonging, engaging civilly, and breaking down barriers to bring our mission to life." This may or will be reflected in SNHU's curriculum as we embrace and practice diversity, equity, and inclusion (DEI) to provide the most transformative experience for our students, faculty, and staff. Because topics pertaining to DEI can be sensitive, please remember that embodying and practicing diversity, equity, and inclusion is one of our core values that you will encounter throughout the academic experience. In higher education, we are expected to think and engage critically. Use a growth mindset to embrace the diverse readings, course assignments, and experiences of your peers and faculty.