ACCT19066 Accounting Systems and Assurance

The course is designed to provide the student with an understanding of the role technology plays in communicating accounting information and in collecting, recording, and storing accounting information. Students will also be given the opportunity to:(i) acquire knowledge of internal control, (ii) understand the audit role and the methodology available for testing and evaluation of controls, (iii) be able to use computer-assisted techniques in an audit environment, and (iv) appreciate the opportunities for computer assistance in the conduct of other areas of the audit and systems assurance. Practical work: (i) audit queries of a database, (ii) group skills, applied to a project, (iii) access files using generalised audit software.