Courses Bachelor Display 2017-2018

Course Description To PDF
Course title Internal Control and Accounting Information Systems
Course code EBC2057
ECTS credits 6,5
Assessement None
Period
Period Start End Mon Tue Wed Thu Fri
4 5-2-2018 6-4-2018 X/E X/E
Level Intermediate
Coordinator Caren Schelleman
For more information: c.schelleman@maastrichtuniversity.nl
Language of instruction English
Goals
Understand the concept of quality of information and the importance of this concept.
Understand the role of internal control in producing information of high quality and in promoting the efficiency and effectiveness of an organisation's operations.
Learn about the different organisational processes within organisations, and learn how to design internal controls for each of these processes.
Learn about the controls that specifically apply to Information Technology (IT) and integrate these into each of the business processes.
Graduates have academic, evidence-based knowledge and understanding of theories, methods and tools in business/economics.
Graduates can apply their knowledge and understanding to identify and solve real life business/economic problems. This includes demonstrating analytical skills and a problem-solving attitude.
Graduates can inform Judgments on theoretical and practical business/economic issues.
Graduates can effectively communicate both to specialist and nonspecialist audiences. This includes demonstrating strong presentation skills, project- management skills and interpersonal skills.
Graduates have largely self-directed learning skills and the ability to regulate their own learning process.
Graduates have a professional attitude. This includes demonstrating an open mind, proactive behaviour, critical reflection and accountability.
Graduates can effectively function in a multicultural environment and work in multicultural teams. This includes demonstrating interpersonal skills and a high proficiency of English.
Graduates show social responsibility. This includes demonstrating awareness for academic and scientific responsibility in a broader social or ethical context.
Description
The area of internal control and accounting information systems concerns the quality of (financial) information. As a result of recent corporate financial scandals, this has become a significant issue in today's business. Every business needs a control system that monitors the effectiveness and efficiency of operations, reduces the risk of asset loss, and helps to ensure the reliability of financial reporting and compliance with laws and regulations. The course Internal Control & Accounting Information Systems is an introduction into the key concepts and techniques of internal control, such as information quality, the COSO control framework, IT controls and organisational controls. Based on these concepts and techniques, the course addresses the design of effective and efficient internal controls for the purchasing, inventory, production and sales activities of businesses.
Literature
Vaassen, E.H.J., Meuwissen, R.H.G., and Schelleman, C.C.M. 2009. Accounting Information Systems and Internal Control. Chichester: John Wiley & Sons.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2013. Internal Control - Integrated Framework. AICPA, Durham, NC, USA.
Prerequisites
an advanced level of English
No specific knowledge required.
Teaching methods PBL / Presentation / Assignment / Groupwork
Assessment methods Participation / Written Exam
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Bachelor Economics and Business Economics Specialisation Economics and Management of Information Free Electives
Bachelor Fiscale Economie Year 2-3 Compulsory Courses
Bachelor International Business Business Electives
Bachelor International Business Major Accounting
Bachelor Economics and Business Economics Specialisation Economics IBE Electives
Bachelor Economics and Business Economics Specialisation Emerging Markets Business Electives
Bachelor Economics and Business Economics Specialisation Emerging Markets Major Accounting
Bachelor Economics and Business Economics Specialisation International Business Economics Business Electives
Bachelor Economics and Business Economics Specialisation International Business Economics Major Accounting
Bachelor International Business Specialisation Emerging Markets Major Accounting
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