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Below is a listing of concentrations and their courses, offered by the Department of Accounting & Information Systems.
Note that not all courses are offered every semester.
Both the first and the second courses of this concentration emphasize the usage of statistics and the interpretation of results towards a modern audit. Audit Analytics course introduces the application of audit analytics to organizations as audit evidence while Special Topics in Audit Analytics course covers some specialized audit analytic techniques such as visualization, neural networks, and text mining. In the Information Risk Management course, students will gain an in-depth understanding of the audit process and risk management. Students will develop the knowledge needed to understand how accounting information systems work, and how to evaluate such systems. The last course (Individual Project in Audit Analytics) enables students to apply what they have learned to develop a deeper understanding in the application of analytics in audit.
This concentration examines the principles and components governing management information systems with strong emphasis on the importance of internal control within the system. Audit Analytics course introduces the application of audit analytics to organizations as audit evidence. Forensic Accounting course provides forensic accountants with skills to investigate fraud and more importantly to prevent fraud as well.
This concentration equips students with skills and tools required to examine and evaluate an organization's information technology infrastructure, policies and operations. It focuses on the process of collecting and evaluating evidence to determine whether a computer system safeguards assets, maintains data integrity, and allows organizational goals to be achieved effectively using resources efficiently. Audit Analytics course introduces the application of audit analytics to organizations as audit evidence while Information Technology Audit course provides the future accounting and auditing professionals with the technologies used in Accounting Information Systems and related IT audit methodology. The third course provides the student with the evolution of accounting information to the digital economy. The last course (Individual Project in Audit Analytics) enables students to apply what they have learned to develop a deeper understanding in the application of analytics in audit.
This concentration provides students with security auditing skills and techniques to monitor and assure the security of systems and processes in organizations. The concentration explores the crossroads of auditing and technology by addressing cybersecurity issues from an auditing point of view. It provides the skills needed to manage cyber risk, regulations, cybersecurity policies and technologies.
This concentration explains the process of continuous auditing from start to finish and how to perform continuous control monitoring and risk assessment in real-time. The concentration will also demonstrate how such a solution can be implemented in an organization.
This concentration explores the impact of these new technologies on the accounting functions and workflows, the transformations that can be predicted and automated, and the way AI will shape accounting and auditing in the future.
This concentration provides students with detailed knowledge on the potential of blockchain and smart contracts, their implications on auditors, and how the accountancy profession can benefit from them. The concentration also explores some necessary skills for the future related to blockchain and smart contracts.
This concentration provides students with an introduction to the broad virtual currency world. It is designed to help students build on the basic knowledge of virtual currency environment and gain an in-depth understanding of the virtual currency ecosystem with stable-coins, debt instruments, tokens, etc. It will help students to use analytic instruments, measurement, and assurance in the area. It will provide knowledge needed to understand how it will likely impact accounting, auditing, finance, and the economy in the future.
The courses below are specific to the Accounting & Information Systems concentrations listed above; however, other courses are available within other master's level programs that students can take through the rSBI program.
This course examines the principles and components governing management information systems with strong emphasis on the importance of internal control within the system. Illustrates the role of the computer in accounting and general information systems and accounting transactions processing, environment of information systems, designing new system controls, flowcharting, management, designing computer-oriented controls, systems analysis, design, implementation, and follow-up principles of systems design and standards of internal control.
An introduction to the advanced concepts underlying information risk management. This course aims to build on the basic principles of auditing and information risk management. Students will gain an in-depth understanding of the audit process and risk management. Additionally, students will develop the knowledge needed to understand how accounting information systems work, and how to evaluate such systems. Students learn to assess the reliability of information that is both captured and disseminated by such systems, as well as the threats and risks unique to computer information security.
The capstone course in the Audit Analytics line of study. Students participate in an individual study project with an advisor. Students will apply what they have learned to develop a deeper understanding in the application of analytics in audit. At the end of the course the student will have conducted a novel research project that will have involved applying analytics in an audit related setting.
This course provides the student with the evolution of accounting information to the digital economy. It explores the migration of the economy to a real time economy and the electronization of business as well as the globalization of business. Enabling and emerging technologies provide the student with an awareness of the future of accounting, reporting and auditing in the digital age. Technologies and the Sarbanes-Oxley Act provide an understanding about future methodologies that address compliance with the Act.
This course will provide you with a comprehensive background to the means, motives and opportunities that give rise to fraud. The ethical dimensions of the fraud examiner's role are presented. The course further covers recognition of the symptoms of fraud, means of fraud prevention, and methods of uncovering frauds by, and against, organizations. Frauds by and against organizations include financial statement, revenue and inventory, balance sheet-based fraud, and consumer fraud. Bankruptcy, divorce, and e-commerce frauds are also covered.
This course reviews the nature of accounting and auditing problems and the need for application of artificial intelligence technologies to the discipline. This includes current accounting issues for which new AI development should be fruitful, particularly auditing and assurance.
This course provides an understanding of cybersecurity concepts that can be used to facilitate integrated audit efforts within organizations. This course also examines preventive, detective, and corrective controls, and how to apply the audit process to a cloud environment. Students will also be exposed to the mobile environment and cyber standards, as well as learn how to audit common security solutions.
This course provides a broad overview of the essential concepts of blockchain technology to lay the foundation necessary for applying it to accounting. It also includes the benefits, values and opportunities of blockchain in accounting, and the risks and challenges of implementing this technology in accounting.
This is the first course of the Audit Analytics Certificate Program. There are two main purposes of this course: (1) introduce the basic application of analytics to both internal and external audit processes in current ubiquitous computer-based information systems, and (2) introduce the application of audit analytics to organizations. This course emphasizes the usage of statistics and the interpretation of results to be used as audit evidence. It is designed to impart the theory and practice of the foundational statistical techniques applied in an audit.
This is the second course of Audit Analytics, which serves the purpose of further improving students’ analytic skills and promoting changes in the profession towards a modern audit. The course consists two parts: methodology and practice. The first part of the course is intended to develop students’ understanding of statistical inference. Students will learn how to apply some basic statistical models to the auditing problems, how to interpret the results, and troubleshoot some common problems. The second part of the course covers some specialized audit analytic techniques such as visualization, neural networks, and text mining.
The course adds to the knowledge of future accounting and auditing professionals who have taken the prerequisite course, "Auditing," by familiarizing them with the technologies used in Accounting Information System and related IT audit methodology. The emphasis of this course is on assisting students in (1) obtaining an understanding of the risks associated with key aspects of information systems including: operating systems security, databases, networks, and systems development, and the audit role of Computer Assisted Audit Tools and Techniques (CAATTs); and (2) having a working command of ACL in performing standard function tests and fraud detection.
This course offers a methodology for implementing continuous auditing along with critical success factors. By the end of the course, the learner will be able to define continuous auditing and how it differs from continuous monitoring. The student will learn to identify the benefits of continuous auditing and possible pitfalls if it is not properly implemented, and to identify the steps in implementing continuous auditing: Plan, Acquire & Validate, Test & Report, and Maintain.
Smart contracts are a powerful feature which, when properly designed and coded, can result in autonomous, efficient and transparent systems. This course covers the basic concepts of smart contracts and provides students with knowledge about designing and executing a smart contract. Additionally, this course explores various applications of smart contracts in the accounting and auditing fields.
The goal of this course is to introduce the broad virtual currency world. This course is designed to help students build on the basic knowledge of virtual currency environment and gain an in-depth understanding of the virtual currency mechanism. This course helps the student develop knowledge needed to understand how they will likely impact on accounting, finance, and the economy significantly in the future.
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Distinguished Professor Benjamin Melamed
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