Management Accounting Systems & Auditing Certificate

This certificate program provides a comprehensive exploration of cost accounting, accounting information systems (AIS), and auditing.

This certificate includes: Cost accounting, with a focus on methods essential for effective planning and control, job order and process costing, standard cost systems, cost variances, budgeting and profitability analysis

The certificate also includes training in AIS, which involves the application of AIS concepts, including internal controls. Additionally, the course includes but is not limited to the following topics: auditing standards, legal and ethical environment of the profession, materiality, audit risk and reports. It addresses the application of the audit processes, internal controls and financial statement audits.

The certificate incorporates practical skills such as work papers, sampling, and audit tests and procedures.

Eligibility Requirements

• ACCT 234  or ACCT 203  with a D or better and admission to the Applied Accounting BAS, or permission of the instructor.

• ACCT 351  with a C or better.

• Recommended: ACCT 400  

Learning Outcomes

Degree recipients should possess the skills & abilities described below:

• Develop cost-volume-profit analyses, employ job-order and activity-based costing, calculate cost variances, and select the most appropriate inventory costing methods for effective business cost management.
• Construct and utilize cost management systems to provide critical financial information for informed decision-making, encompassing comprehensive cost analysis and estimation.
• Interpret and analyze the fundamental concepts and technology of accounting systems design, focusing on capturing essential business transactions for decision-making and execution.
• Utilize information systems for audit functions, compare the latest commercial accounting software, and apply technological developments for efficient business data exchange and report production.
• Evaluate auditing standards, conduct audits of internal controls, inspect for potential fraud, and outline and implement comprehensive audit plans and programs across various business cycles.
• Compose professional and objective audit reports in accordance with auditing standards, designing an effective audit process for key business cycles including sales, collection, acquisition, payment, payroll, inventory, and warehousing.