Accounting Information Systems Ethical Considerations

Accounting Information Systems Ethical Considerations on Accounting and Internal Control

What you'll learn
- Key Foundations of Accounting information System
- System Flowcharts Significance in Documentation Process
- Financial Reporting and Management Reporting Systems
- Ethical Standards for Accounting and Managerial Positions
- Value of Information Technology, Information Security and System Integrity as to Accounting Data

Requirements
- Must be an accounting professional
- No programming experience needed

Description
The lecture is about Ethical Code of Conduct citations and AIS concepts in scenarios similar to actual practice. The course is for Private Accountants or Corporate Accountants and Internal controllers. In private practice most accountants have management influence and vice versa.

In some instances they are exposed to several threats depending on the position and the kind of company they are in. The current SOX and existing Accountancy law is still not considering the liability of system designers in AIS and other AIS professionals aside from accountants and sometimes could cause those kind of unethical conduct to be against the standard code of conduct for Accountants and Auditors.

System designers have the responsibility to review and maintain the software according to management preference but Accountants in private practice just verify the current process if it is inline with GAAP without needing to see the actual system blueprint where in some cases some designers can create a system vulnerable to attack due to system loopholes or design intending to conceal fraud risks or actual fraud and those could be blamed on the Accountants or CFO if no documentation exist or documentations have intent to deceive.

System professionals does not need to suggest another software that is already decided by the management specially when they are outsource but they could refuse to continue the design and implementation should be no contract yet. Meanwhile the internal accountants and auditors can refute the management decision on system design and software if in the ratio and other forecast and matrix show that the proposed design is inappropriate and will not be cost beneficial in long run for the company. In terms of AIS practice , the management decision will prevail but we should in our ability in financial analysis and system design help the accountants defend their analysis on cost and business process if the management has intent to use the software for self gain.

Who this course is for:
- Accountants
- Auditors
- Internal Controller
- Accounting Software Analyst
- Management Accountant
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