|Course ID:||MIST 5760. 3 hours. |
|Course Title:||Accounting Controls, Information Systems, Auditing, and Assurance|
|Focuses on understanding how critical business processes
(revenue cycle, systems development cycle, etc.) are tracked and
guided by various "controls" to insure their integrity. Covers
controls in a manual operation, a typical "legacy" information
systems environment, and a modern integrated ERP environment.
Hands-on experience with SAP (a major ERP system).|
|Oasis Title:||CONTROLS & IS AUDIT|
|Pre or Corequisite:||MIST 4620|
|Offered every year. |
|Grading System:||A-F (Traditional)|
1. Understand the risks inherent in business processes,
and the system of controls intended to mediate those risks.
2. Understand the legal and societal context in which
controls are used.
3. Understand several key business processes in detail,
and the controls typically needed for those processes.
4. Understand how those controls would be implemented
in a manual business system, a computerized business system, and
an integrated ERP business system.
5. Understand the variety of types of audits that
businesses must use, and the focus and differences between
1. The Control Environment
a. risks, the threats to proper functioning of
b. legal aspects and requirements
c. types of "controls"
d. types of audits
2. A collection of critical business processes including
a. revenue cycle
b. expenditure cycle
c. systems development cycle
d. systems maintenance cycle
3. For each critical business process, we will examine
a. specific risks
b. controls in general
c. controls in a manual environment
d. controls in an IT environment
e. controls in an ERP environment
4. We will focus particular attention on ERP
a. with hands-on experience using SAP, the leading ERP product
b. how the various processes are carried out with an ERP system
c. how the control process works with an ERP system
d. how an audit of controls is carried out with an ERP system
|Honor Code Reference:|
All students are responsible for knowing the University's policy
on academic honesty. All academic work submitted in this course
must be your own unless you have received my permission to
collaborate and have properly acknowledged receiving assistance.
Included in the Syllabus: It is my responsibility to uphold the
University's academic honesty policy and report my belief of
dishonesty to the Office of the Vice President for Instruction.
See the regulations governing academic conduct at the website
for the Office of Vice President for Instruction
(http://www.uga.edu/ovpi/) or the UGA Student Handbook. These
regulations should be read to avoid any misunderstanding.