10549 Accounting Information Systems Auditing 1
Credits: 6 advanced credits in Accounting
Prerequisites: 36 credits, including Accounting Principles for Students of Accounting, Auditing, Advanced Computer Applications.2 Students must also fulfill all English requirements and take bibliographic instruction in the Library.
Authors: Yehuda Orbach, Shmuel Gleisner, Alon Cohen
The course discusses ways in which computerized information systems support accounting processes and managers in the organization. It focuses on the development of accounting information systems, the structure of computerized systems for bookkeeping and inventory management, as well as income tax authority requirements concerning computer systems and information security.
Topics: Accounting information systems – accounting information in the organization; accounting system users; importance of development and planning stages in designing computerized information systems; The lifecycle of the accounting information system; The financial system: various factors affecting the accounting information system planner, bookkeeping provisions, main book, additional components and accounting processes, customer management, supplier management, inventory and warehouse management, work processes in the organization and their computerization; Principles of information security theory; Information security. Risk analysis and assessment – threats, exposure and audit ramifications, audit planning and internal audit survey, verification tests and authentication tests, audit evidence; Internal audits; Computer-based audit techniques; Microcomputer systems, database systems; Internet, electronic trade and electronic data exchange.
1Students may not write a seminar paper in this course.
2Students who pass the exemption exam are exempt from this course.