Fichiers comptables et contrôle des comptabilités informatisées [ MGEST2138 ]
2.0 crédits ECTS
45.0 h + 0.0 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 |
> Certificat en révisorat et expertise comptable
> Master [60] in Management
> Master [120] in Management
> Master [120] in Management
|
Faculty or entity
in charge |
> BLSM
|
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