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AIS Module 7

This document provides an overview of ethics, fraud, and internal controls that will be covered in an Accounting Information Systems module. It discusses key topics like understanding business ethics and balancing responsibilities, distinguishing between management and employee fraud, and the COSO internal control framework. The objectives are to understand broad issues in business ethics, ethical issues related to IT use, fraud schemes, and internal control features. Content covers ethics principles in decision making, computer ethics impacts, and privacy, security, ownership, and other issues.

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Kim Maxene Garcia
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28 views3 pages

AIS Module 7

This document provides an overview of ethics, fraud, and internal controls that will be covered in an Accounting Information Systems module. It discusses key topics like understanding business ethics and balancing responsibilities, distinguishing between management and employee fraud, and the COSO internal control framework. The objectives are to understand broad issues in business ethics, ethical issues related to IT use, fraud schemes, and internal control features. Content covers ethics principles in decision making, computer ethics impacts, and privacy, security, ownership, and other issues.

Uploaded by

Kim Maxene Garcia
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Mary the Queen College (Pampanga), Inc.

JASA, San Matias, Guagua, Pampanga

College of Accountancy
Subject Code: AIS Module No.7/Title: 3- Ethics, Fraud, and
Internal Control

Subject Description: ACCOUNTING INFORMATION SYSTEM Period of Coverage: Week 7

Introduction: Ethical Issues in Business.

Objectives:
• Understand the broad issues pertaining to business ethics.
• Have a basic understanding of ethical issues related to the use of information technology.
• Be able to distinguish between management fraud and employee fraud.
• Be familiar with common types of fraud schemes.
• Be familiar with the key features of the COSO internal control framework.
• Understand the objectives and application of both physical and IT control activities.

Content:

Ethical Issues in Business

• Ethics pertains to principles of conduct used in making choices and guiding behavior in situations
involving the concept of right and wrong.
• Business ethics involves answering two questions:
– How do managers decide what is right in conducting business?
– Once recognized, how do managers achieve what is right?
• Businesses having conflicting responsibilities to employees, shareholders, customers and the public.
– Every decision has consequences. Seeking a balance between the consequences is
managers’ ethical responsibility.
– The benefit from a decision must outweigh the risks and no alternative should provide
greater benefit or less risk.
© 2015 Cengage Learning. All rights reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as
permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom
• Computer ethics analyzes the social impact of use.
computer technology and formulation and
justification of policies for the ethical use of technology.
• - pop is simply the exposure to stories and reports found in the popular media regarding
good or bad ramifications of computer technology
– Para computer ethics involves taking an interest in computer ethics cases and acquiring
some level of skill and knowledge in the field psychology to computer science with the goal
of bringing new understanding to the field.
– Theoretical computer ethics is of interest to multidisciplinary researchers who apply the
theories of philosophy, sociology,
• Issues of concern include:
– Privacy and ownership in the personal information industry.
– Security involving accuracy and confidentiality.
– What can an individual or organization own?
– Equity of access issues related to economic status, culture and safety.
– Environmental issues, artificial intelligence, unemployment and displacement and computer
Evaluation: Class discussions and activity

References: Accounting Information System 10th James A Hall

Next Lesson: Fraud and Accountants

Prepared by: Ma Socorro M Sunglao, CPA Checked by: William I. Asenci, Approved by: Lanie M.
MBA CPA MBA, Dean, College of Galvan, PhD (VPAA)
Accountancy

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