Internal Control and Accounting Information Systems

Doelstellingen van dit vak

* 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, in promoting the efficiency and effectiveness of an organisation's operations, and compliance with laws and regulations.
* Understand how risk analysis forms the basis of designing, evaluating and improving internal control systems.
* Learn about the different organisational processes within organisations, and learn how to design internal controls for each of these processes.
* Learn about controls that specifically apply to Information Technology (IT) and integrate these into each of the business processes.
* Learn how to use process mining to design, evaluate and improve internal control (including control of IT) in business processes.
* Graduates have academic, evidence-based knowledge and understanding of theories, methods and tools in business/economics.
* Graduates can apply their knowledge and understanding to identify and solve real life business/economic problems. This includes demonstrating analytical skills and a problem-solving attitude.
* Graduates can inform Judgments on theoretical and practical business/economic issues.
* Graduates can effectively communicate both to specialist and nonspecialist audiences. This includes demonstrating strong presentation skills, project- management skills and interpersonal skills.
* Graduates have largely self-directed learning skills and the ability to regulate their own learning process.
* Graduates have a professional attitude. This includes demonstrating an open mind, proactive behaviour, critical reflection and accountability.
* Graduates can effectively function in a multicultural environment and work in multicultural teams. This includes demonstrating interpersonal skills and a high proficiency of English.
* Graduates show social responsibility. This includes demonstrating awareness for academic and scientific responsibility in a broader social or ethical context.