WelcomeWelcomeWelcomeWelcomeACC 3520

Accounting Information Systems

Dr. Del DeVries, CPA, CISAAssistant Professor of Accounting

and Information Systems

ACC 3520 - AIS 2

• Tuesday 9/1 Meet the Firms!

• Roll & Introductions• Course overview

– review syllabus

• AIS discussion

Day 1 Agenda Overview and Motivation

ACC 3520 - AIS 3

Career Snapshot

– Manager – Audit, consulting, & IT auditing

– CFO (Chief Financial Officer)– Manager – process improvement

(IT) and operational control– Back to school!

• PhD & teaching AIS courses

ACC 3520 - AIS 4

Your Introduction

• Name• Hometown• Job or recent interaction with a

“business process”– How / where / why was IT used to

facilitate the business process for you as a • customer or • employee

Course overview

Review syllabus

Big Picture of AIS• Understanding IS (ch 1 – 3)

– AIS / Enterprise Systems / E-business• Organizing & Managing Info (ch 4 – 6)

– DFD / Flowcharts / DBMS (Normalization, REA, relational DB, SQL)

• Enterprise Risk Mgmt (ch 7 – 9)– ERM / COSO / COBIT / Controls:

Pervasive, General, Application / Control Matrix

• Business Processes (ch 10 – 15)

ACC 3520 - AIS 6

Enterprise Risk Management

& Internal Controls

Enterprise Information Systems

Business Processes

IndustriesYahoo Industry Sectors http://biz.yahoo.com/p/

Smart Money Market Maphttp://www.smartmoney.com/marketmap/?nav=dropTab

ACC 3520 - AIS 9

Next?

• Carefully read the syllabus• Read Chapter 1 and be prepared to

discuss the concepts in the discussion questions

• Update your profile in Blackboard with your photo