Course title | Accounting Control Systems |
Code | ACC 230 |
Professor | Prof. Atanasko Atanasovski, Ph.D. |
Course objectives (competences): Upon completion of the course instruction and successful passing of the examination, students should be able to: - Understand the basics and components of an effective control system;
- Apply segregation of duty techniques and design an effective accounting control system;
- Identify risk areas of operation;
- Establish the basics of a segmented reporting and control through performance measurement;
- Understand the behavioral implications of the control system.
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Course content: - Fundamentals of Management control theory
- Behavioral aspects of accounting controls
- Essential components of an effective system of internal controls
- The role of internal control and management in the design of internal controls
- Accounting system and accounting system controls
- Automated control systems in computer environment
- Systems for identifying and managing common business risks
- Fraud, internal controls and forensic accounting
- The role of the accounting control system in corporate governance
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