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This subject is an introduction to the key business processes that generate accounting data and information. It entails the study of the information systems that support business processes, and the risks and controls that effect the reliability of accounting transaction data and the quality of information contained in accounting reports.
Intended learning outcomes
On successful completion of this subject a student should be able to:
- Describe and explain what is meant by Information quality in regards to accounting information.
- Explain the role of information systems and technology in achieving reliable accounting transaction data and reports
- Interpret and analyse business process documentation
- Explain the role of internal controls in managing risks
- Recommend internal control plans to cover key business process risks and to achieve key business process operation and information control goals
- Evaluate, analyse and interpret the efficacy of business processes and reliability of accounting data to ensure the quality of information in accounting reports.
- Collaborative learning; problem solving; team work; interpretation and analysis; critical thinking; evaluation of data and other information; use of computer software; written communication; application of theory to practice.
- Oral communication; written communication; synthesis of data and other information; accessing data and other information from a range of sources; receptiveness to alternative ideas
Last updated: 18 February 2021