Modiwl ACC-1106:
Accounting Inform Systems I
Accounting Information Systems I 2024-25
ACC-1106
2024-25
Bangor Business School
Module - Semester 2
15 credits
Module Organiser:
Debbie Gilliland
The course will cover the following:
An overview of Accounting Information Systems.
An Overview of transaction processing and enterprise resource planning.
Systems Documentation Techniques.
Relational databases.
Fraud
Computer Fraud and abuse techniques.
Information Systems Controls: Information Security, Confidentiality and Privacy, and Processing Integrity and Availability.
Auditing Computer-based Information Systems.
Learning Outcomes
- Appraise the role of internal and external audit and the process of auditing AIS.
- Appreciate the value of Corporate and IT governance.
- Create system documentation including data-flow-diagrams, process maps and system flowcharts.
- Discuss alternative approaches to AIS systems development and the associated risks with particular reference to fraud deterrence and COSO framework.
- Discuss the ethical issues related to the organisational use of AIS.
- Explain the role of Accounting Information Systems in the context of modern businesses.
- Identify the key objectives, strategic implications and common technologies associated with the key accounting cycles.
- Propose internal controls for business processes.
Assessment method
Class Test
Assessment type
Summative
Description
Students will attempt two one hour-long tests. The test will consist of short questions to measure students’ understanding of key topics related to the subject. The tests allow students to receive continuous feedback in relation to their progress in the course.
Weighting
40%
Assessment method
Exam (Centrally Scheduled)
Assessment type
Summative
Description
Students will attempt an unseen two-hour-long examination paper. The paper will consist of two sections, the first will require students to attempt case study and to create system documentation. The second section will focus on questions relating to business processes and internal controls.
Weighting
60%