Learning Goals & Objectives - Accounting Info Systems
Learning Goal 1
Graduates will be able to evaluate an organization’s system development process, the conceptual design of organizational systems and determine methods to provide information for business decision-making.
- Objective A: Understand systems development life cycle (SDLC) concepts and create recommendations in the application of the SDLC;
- Objective B: Apply principles of database design and effectively create database schemas based on conceptual business models;
- Objective C: Apply concepts for effectively retrieving information from relational databases.
Learning Goal 2
Graduates will know how financial information is aggregated and reported, in a controlled and secure manner, to external users in an automated system.
- Objective A: Understand and evaluate business processes and internal controls affecting the aggregation of financial information;
- Objective B: In an automated environment, evaluate the results of internal controls testing on the effectiveness of the internal control environment and recommend, where appropriate, additional procedures as appropriate to achieve acceptable level of audit risk;
- Objective C: Understand and evaluate the effectiveness of internal controls in an automated environment and apply alternative methods to assess the controls.
Learning Goal 3
Graduates will know how to compare and contrast alternative business decisions and how to support business decision making.
- Objective A: Understand and evaluate business processes and how they contribute to organizational objectives;
- Objective B: Understand and apply enterprise risk management concepts;
- Objective C: Demonstrate the ability to identify critical data, and analyze and communicate the information in an appropriate format for the decision-maker.