Fichiers comptables et contrôle des comptabilités informatisées [ MGEST2138 ]

2.0 crédits ECTS 45.0 h 1q

Teacher(s)

Helbois Dominique ;

Language

French

Place
of the course

Mons

Main themes

This course consists of two parts:
1. the first part is dedicated to the development of accounting systems (30H /2 ECTS)
a. management of computer files;
b. concepts of databases and analysis;
c. absolute and relative controls;
d. the principles of operation of a computerised accounting system with deferred and real-time processing;
2. the second part is dedicated to the control of computerised accounting (15H /1 ECTS)
a. computer fraud;
b. computerised audit procedure;
c. questionnaires about computerised control;
d. special assignments (in the form of a seminar).

Aims

On completion of this course, students will have acquired the basic concepts needed to understand computer programming tools and methods and will be able to
1. understand the functioning of a computerised accounting system;
2. design the controls needed for their proper functioning;
3. audit an accounting system;
4. ensure and monitor its physical and operational security.

Evaluation methods

- Oral examinations
- Presentation of a case study

Teaching methods

Lectures

Bibliography

ANGOT H., FISHER C., THEUNISSEN B. (2004), Audit comptable, Audit
informatique, 3rd ed., De Boeck.

Cycle et année
d'étude

> Master [120] in Management
> Master [120] in Management
> Master [60] in Management
> Certificat en revisorat et expertise comptable

Faculty or entity
in charge

> BLSM

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