An advanced exploration of the uses of computerized applications in the financial accounting area. The primary focus is on applying the capabilities of computer spreadsheet software and computerized financial accounting software to a wide variety of financial accounting situations. Other topics may include demonstrations of a number of accounting and business databases, utility software, accounting related shareware and new developments in personal computing for accountants. Special attention is given to statements on auditing standards, auditing procedures, statistical sampling, and EDP in auditing. The study in greater depth and breadth of generally accepted auditing standards and their applications with emphasis on internal auditing, operational auditing, and integrity auditing.
Special attention is given to computer fraud and investigation.
An overview of computerized accounting information systems analysis, design, and implementation. Internal controls in a computerized environment. Development and use of accounting information in business application areas. A comparison of the similarities and differences in accounting principles and procedures between the United States and other countries. An examination of accounting for multinational entities.