Lancaster University (LU) • Accounting and Economics

Lecture notes containing: Why Controls are needed in Accounting Principles for effective control Types of internal controls & their aims The five common components of internal control (Turnbull Report) The Internal business environment Risk Assessment (Types and Approaches) Control Activities Internal Control monitoring The trust services framework about how we protect data Generally accepted principles on how we ensure confidentiality Information processing integrity (How we ensure data is inpu...

Lecture notes based on the systems development lifecycle, and how a firm creates & designs an accounting information system. Also notes on how we test accounting information systems (AIS), and switch to a new system. Details about what behavioural problems may occur & how to prevent them, and ways to obtain an AIS.

Set of lecture notes describing Data processing including data input and data capture. Examples and descriptions of 'Fat finger' errors. Source documents, data storage, and coding structures. Computer based storage, Enterprise resource planning systems, and description & characteristics of Big Data.

Lecture notes containing: Definition of fraud and examples Different ways fraud can be committed, and why people commit fraud The Fraud triangle Fraud and Grenfell tower examples, how to spot fraud and how to explain why people did it Auditor responsibility when it comes to fraud Computer fraud and types of attack Definition of hacking and different methods Social engineering techniques Different types of Malware