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COURSE SYLLABUS
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SIPI
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(ICOFR)
GRADING SYSTEM
Exams
Case Presentation-Group
Reading Presentation
Pre-test & Class Participation
Case Paper
20%
20%
20%
20%
20%
100%
ASSIGNMENT
Readings (resource material), group assignments (case and chapter presentation), and
individual writing assignments (written case report and paper) are shown on the attached
Course Schedule, which indicates the day on which materials will be discussed in class and
assignments handed in. No late assignments will be accepted for grading. This is a
rigorous and demanding course, and you should plan to spend at least 5 hours per week in
advance preparation. Reading the resource material, working assigned cases prior to class
discussion and completing the advance preparations are critical factors in successful
completion of this course.
Collaborative learning is used extensively in this course to deal with case assignments.
Students are encouraged to discuss all assignments with their classmates. However, the
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problem statements become clear and logic and, in turn, make it easier to find the
possible solution.
D. Solution: includes the possible solutions to solve the problems. This section should be
the length-pages of the paper. Each solution will be discussed in terms of the description,
positive and negative consequences if implemented
E. Recommended solution: includes the reasons of choosing one alternative of the
possible solutions
F. Implementation: includes two things: (1) technical steps needed to make the selected
solution work and (2) contingency plan, in that, action plan the students should make if the
selected solution is not working.
Note that the case the students choose for individual case report MUST not be the same
as the one for groups case presentation.
In paper assignment, students will make critical review of published articles with the
following format:
Introduction: include two things: (1) article summary, and (2) statements about the
problems you want to raise based on the article you have read
Discussion: discuss in detail the problem stated in the problem statement
Conclusion:
Reference
Note that all writingassignment done in this course, whether in individual or group
assignments or on examinations, must be clear and coherent in order to receive full credit.
Pretest and Class Participation
Students should expect to be called upon very frequently during class session to express
their views on assigned readings and case discussion. The quality of your participation will
be a factor in your final grade (see below).
Here is a guide that may help you understand how I will grade class participation . Also
see the below Note2.
Outstanding
Poor
Attributes:
Attributes:
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Exams
There will be one common midterm exam and a common final exam in this course
scheduled as shown in the Course Schedule. You are expected to take exams at the
scheduled times. There will be no makeup exams given for unexcused absences. If you
must miss an exam, you must contact the instructor before the exam is given to obtain
permission to sit for the makeup exam. Failure to do this, as well as the lack of a valid and
written documented reason for your absence, will result in a score of zero for the missed
exam.
Unethical Behavior
Students are expected to behave ethically in all aspects of this course. When in doubt, ask
your instructor. Unethical behavior will be dealt with severely, generally resulting in a
grade of E.
How To Succeed In This Course
To do well in this course, a student must commit to becoming an "active learner" at each
class session. This requires that you come to class regularly and be well prepared to
discuss assigned readings and other individual assignments. The student must actively
contribute to group discussions of assigned materials.
Note that the "active learning" mode will frequently require you to search through
information contained in Cases, the text, reading material contained in the course materials.
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Quizz-Pres Test
Every class Meeting
To determine the
Students'prelimanary
Understanding
Question sand
Ansswers Session and
Extended
Explanantion
To provide students
with opportunity to
confirm students'
understanding
Students'
Understanding
Evaluation by
Instructor through
Reading presentation
PaperProject and
Presentation
at the end of program
To test students'
understanding with
some oral
questions
To test students'
articulation skill and
critical thinking with
some selected and
related articles
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COURSE SCHEDULE
Week
Date
TOPIC/SUB TOPIC
1
done
TOPIC 1:
OVERVIEW OF ACCOUNTING
INFORMATION SYSTEM
1.1 The meaning of information
1.2. Type of information system and its
relation to management information system
(MIS) and executive information system
1.3. The relationship among internal control,
risk management, corporate governance, and
IT governance
1.4. The position of information system and
internal control in organizational structure
1.5. Components of information system:
people, procedure, data, software, IT
infrastructure, internal control
1.6. The role of accounting profession in the
relation to information system
TOPIC 2:
EXECUIIVE INFORMATION SYSTEM
Week#1:
-Explain Syllabus
-Set up groups
--Finalize LIST OF case
discussion
-Guide to Case Analysis
-Hall, Ch 1; Others: WILK:
Ch1 on The Study of
Accounting Information
Systems; ROM: Ch1 on
Accounting Information
Systems: An Overview
TOPIC 3:
THE ROLE OF INFORMATION
TECHNOLOGY IN SUPPORTING
INFORMATION SYSTEM
Week 3:
-pretest quiz
- Hall Ch 2
-RS, Ch.2
-WLKS, Ch. 3
-Q&A session
- Reading#2-Information
Technology Threat and
Opportunity for SMEs
done
3-4
16/04/2015
17/04/2015
Remarks
Week 2:
-Pretest Quiz-oral
AICPA: EIS
Others: EIS#1 and EIS#2
-Q&A session
- Reading #1: The keys to
executive information system
success
(Group#1)
-Posttest Quiz
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(Group#2)
-posttest quiz
Week 4:
-pretest quiz
-Hall Ch 2
-RS, Ch.2
-WLKS, Ch. 3
-TLMW, Ch. 10
-ISACA: ERP
-Q&A session
- Reading#3-Information
Technology in the Digital
Economy (Ch 1, TLMW, Ch.
1) , (Group#3)
-posttest quiz
5-6
TOPIC 4:
INFORMATION SYSTEM AND
INTERNAL CONTROL
18/04/2015
(e-class)
23/04/2015
Week 5:
-pretest quiz
-- Hall Ch 3
-RS, Ch. 7
-COSO: IC-IF
-COSO: ERM Executive
Summary
-COSO: ERM
-Q&A session
- Reading# 4: A Business
Framework for the
Governance and Management
of Enterprise IT (ISACA:
COBIT 5) (Group#4)
-pottest quz
Week 6:
-pretest quiz
-- Hall Ch 3
-RS, Ch.8, 9, 10
Reading# 5: Internal Control
Integrated Framework
(COSO: IC-IF), (Group#5)
TOPIC 5:
AUDIT OF INFORMATION
Week 7:
-pretes quiz
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24/04/2015
TECHNOLOGY-BASED INFORMATION
SYSTEM
TOPIC 6:
BUSINESS CYCLES PROCESS
30/04/2015
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01/05/2015
10
07/05/2015
11
13/05/2015
12
20/05/2015
TOPIC 7:
BUSINESS CYCLE PROCESS
SUPPORT: HUMAN RESOURCE ND
PAYROL CYCLES
TOPIC 8:
BUSINESS CYCLE PROCESS
SUPPORT: GENERAL LEGER AND
REPORTING CYCLES
TOPIC 8:
INTERNAL CONTROL OVER
FINANCIAL REPORTING:
IMPLEMENTION AND DESIGN OF
ICOFR
- Hall Ch 15 and 16
-RS, Ch. 11
-WLKS, Ch. 10
-Q&A session
-posttest quiz
Week 8 :
-Pretest
-Hall, Ch 4,5,6
-RS, Ch.12, 13, 14
-WLKS, Ch.12, 13
_Case Discussion#1:TBA
Group#1
-Posttest quiz
Week 9:
-Case discussion#2: TBA,
Grouo#2
-Case Discussion#3: TBA ,
Group#3
Week 10:
-Pretest
-Hall, Ch 7
-RS, Ch.15
-Q&A session
-Case Discussion#4: TBA,
Grour#4
-Posttest quiz
Week 11:
-PreTest
-Hall Ch 2
-RS, Ch.16
-WLKS, Ch. 11
-Q & A session
-Case discussion#5:TBA,
Group#5
Week 12:
-Pretest
-COSO: ICOFR
-Q&A session
- Case discussion# 6: TBA,
Group#6
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21/05/2015
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27/05/2015
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TOPIC 9:
INTERNAL CONTROL OVER
FINANCIAL REPORTING:
EVALUATION AND REPORTING OF
ICOFR
PAPER PRESENTATION I SESSION
Posttest quiz
Week 13:
-Pretest
-COSO: ICOFR
-Q&A session
-Posttest quiz
Presentation for
Groups: 1-6
Note:
Reading Discussion=Group presentation for the assigned material mentioned.
Case Discussion=Group presentation for the case material mentioned
TBA=To be announced
Note1:
COMMENTS ON CASES
Since various organizations face different environments and have different strategies,
different MCS are needed to effectively implement these different strategies. An
effectively functioning MCS "converts strategy into reality". Experience with case studies
is an accepted way of developing an understanding of MCS, and the often complex
interplay among environment, strategy, and the structure and process of an MCS in a
given setting. Objectives of using cases in studying MC are:
(a) to introduce and discuss key issues regarding MC systems in use in organizations;
(b) to focus on the need for a new kind of "matching", i.e., the "match" - or "fit" between
the strategy chosen by an organization and the MCS;
(c) to emphasize the need for overall consistency and compatibility within the MCS.
THIS COURSE IS BUILT AROUND "THE CASE METHOD". BUT SINCE THERE IS
NO UNIVERSALLY-ACCEPTED DEFINITION OF THE TERM "THE CASE
METHOD", LET'S BE A BIT MORE SPECIFIC ABOUT HOW WE ARE GOING TO
INTERPRET THIS TERM AND OUR EXPECTATIONS REGARDING CASE USE IN
THIS COURSE:
The most important requirements for this course are a thorough preparation and analysis
of the assigned case(s) and readings, and active, above-board participation in class.
LEARNING IN THIS TYPE OF COURSE CENTRES ON THE THOUGHT PROCESS
IN ANALYZING MANAGEMENT CONTROL SITUATIONS AND ON THE
INTERCHANGE DURING CLASS BETWEEN PARTICIPANTS, AND NOT JUST
ON THE SOLUTIONS. IDEALLY, YOU SHOULD TRY TO MENTALLY,
PSYCHOLOGICALLY, AND EMOTIONALLY BECOME A DECISION-MAKER
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Nama :
Case :
I. Factual Summary:
Singkat,
Implisit
2 3
Panjang,
Mengutip kasus
Tidak jelas,
tidak lengkap
IV. Solution:
Feasible,
Mengacu
kepada
analisis problem
V. Recommended Solution:
Evaluasi,
Beralasan
VI. Implementantion:
Langkah
implementa
sinya jelas
Instructor's comments:_____________________________________________
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________________________________________________________________________
________________________________________________________________________
_______________________________________________________
GRADE: ______
Nama Mhs
:
Kelompok
:
Penilaian secaca Keseluruhan:
________
_________
2. Organisisasi penyampaian
__________
3. Style (Kebahasaan)
__________
4. Teknik penyampaian
__________
Komentar dosen:
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Nama
Kelompok:
Skala penilaian 1 hingga 5
1 = tidak atau kurang berpatisipasi
5 = Sangat berpartisipasi
Konversi pengukuran
Poin 5
Poin 4
Poin 3
Poin 2
Poin 1
= A (90 100)
= A- (80 89)
= B (70 79)
= C (60 69)
= D (50 59)
Anggota kelompok:
1.
2.
3.
4.
Nama Anda
----------------------------
Inisial Mahasiswa
Anda
A1
A2
A3 A4
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Kriteria Evaluasi:
1. Kehadiran dalam diskusi
2. Kontribusi dalam perumusan
masalah
3. Kontribusi dalam pemecahan
masalah
5. Kontribusi penyelesaian akhir
Tugas
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