Those standards address the evaluation of computer security, program development, program modification, computer processing, and source data controls. Current issues in auditing are addressed. The development and use of cost information for strategic cost management is emphasized. The uses of accounting information for management planning, production, and control decisions is covered. Examples include operations and capital budgeting, computer applications, and an in-depth application of cost accounting concepts.
Emphasis is placed on the understanding and use of current cost management techniques.
AC 351 and PR 345. Current accounting topics and issues are investigated in this class.