Courses Bachelor Display 2013-2014

Course Description To PDF
Course title Internal Control and Accounting Information Systems
Course code EBC2057
ECTS credits 6,5
Assessment None
Period Start End Mon Tue Wed Thu Fri
4 3-2-2014 4-4-2014 X/E X/E
Level Intermediate
Coordinator Caren Schelleman
For more information:
Language of instruction English
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.
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.
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). 1994. Internal Control - Integrated Framework. New York, NY, USA.
an advanced level of English
No specific knowledge required.
Teaching methods (indicative; course manual is definitive) PBL / Presentation / Assignment / Groupwork
Assessment methods (indicative; course manual is definitive) 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 Economics and Business Economics Specialisation International Business Economics Major Accounting
Bachelor Economics and Business Economics Specialisation International Economic Studies IBE Electives
Bachelor Fiscal Economics Year 2-3 Compulsory Courses
Bachelor International Business Business Electives
Bachelor International Business Major Accounting
SBE Exchange Bachelor Bachelor Courses
SBE Exchange Master Bachelor Courses
SBE Non Degree Courses Bachelor Courses