Advanced topics in database theory and design, including hands-on development of a working database system. Issues related to information systems support for management decision-making. Impact of technology on the decision-making process, including the benefits and concerns arising from the use of this technology. Primary objective is to familiarize students with contemporary problems in auditing practice and systems and the general research methodology in dealing with those problems. A secondary objective is to improve the students' teamwork and communication skills.
Course consists primarily of a series of challenging cases in auditing and systems.
Objectives include providing students with an understanding of the impact of computer technology on the audit process and the ability to perform tasks that would not normally require the skills of a computer audit specialist. A secondary objective will be to sensitize the students to the potential for employee fraud in the presence of computerized accounting systems. Objective is to give students a working knowledge of statistical techniques used for problem-solving in both audit practice and management control. Iincludes nonstatistical sampling, widely used in statistical sampling methods, and nonstatistical and statistical-based accounting methods. Focuses on the integration of financial accounting, auditing, managerial accounting and systems in assessing their relationships individually and collectively to business decision-making.