Identifying Data 2019/20
Subject (*) Communication Technologies and Systems for Accounting and Auditing Code 611506008
Study programme
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
Descriptors Cycle Period Year Type Credits
Official Master's Degree 2nd four-month period
 First Obligatory 6
Language
Spanish
Teaching method Face-to-face
Prerequisites
Department Empresa
Coordinador
Aguiar Maragoto, Fernando
 E-mail
fernando.aguiar@udc.es
Lecturers
Aguiar Maragoto, Fernando
Martínez Fernández, Paulino
 E-mail
fernando.aguiar@udc.es
paulino.martinez@udc.es
Web
General description Os obxectivos que se propoñen, en relación cos sistemas de información empresarial, son os seguintes:
Coñecer o papel que desempeñan, o ciclo de vida e os compoñentes dos sistemas de información no ámbito empresarial.
Coñeza o seu contorno legal con especial énfase na protección de datos, a lei de sinatura electrónica, os servizos da sociedade da información, a propiedade intelectual e os medios de pagamento.
Auditoría de sistemas de información empresarial con soporte TIC.
Coñecer as ferramentas TIC utilizadas como soporte nos procesos de contabilidade e auditoría.

Study programme competencies
Code Study programme competences
A5 To know how to obtain an adequate understanding of the business of the audited entity, the sector in which it operates and the nature of its transactions.
A6 To know how to measure and analyze the origin of costs and income obtained by the audited entity.
A8 To know how to identify the audit risks associated with the probability of error of each important component of the financial information.
A9 To know how to document the procedures and accounting principles followed by the entity as well as the accounting systems used to record their transactions.
A11 To know how to obtain sufficient and adequate evidence by conducting and assessing the audit tests deemed necessary.
B3 Using ICT in working contexts and lifelong learning.
B4 Acting as a respectful citizen according to democratic cultures and human rights and with a gender perspective.
B10 Critically assessing knowledge, technology and available information when facing problems.
B12
C2 That students know how to apply the knowledge acquired and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their area of study.
C3 That students are able to integrate knowledge and face the complexity of making judgments based on information that, being incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of their knowledge and judgments.
C4 That students know how to communicate their conclusions and the knowledge and ultimate reasons that sustain them to specialized and non-specialized audiences in a clear and unambiguous way.
C5 That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous.
C6 Capacity for teamwork.
C8 Ethical and moral commitment to society, analyzed, in addition, from a solidarity perspective.
C9 Ability to solve problems.
C10 Development of the principles of loyalty and confidentiality.
C11 Development of a logical and creative critical spirit.
C12 Capacity to manage information and communication technologies in the exercise of their professional activity.

Learning aims
Learning outcomes Study programme competences
Know the role of the life cycle and the components of information systems in the business environment. AJ6
 BJ3
BJ12
 CJ8
CJ12
Know your legal environment with special emphasis on Data Protection, the Law of Electronic Signature, Services of the Information Society, Intellectual Property and Means of Payment. AJ5
AJ6
AJ8
AJ9
 BJ4
BJ10
BJ12
 CJ8
CJ10
To know what the audit of Business Information Systems with ICT support consists of. AJ8
AJ9
AJ11
 BJ3
 CJ12
Know how to analyse and evaluate, from the point of view of their audit and control, the business information systems in operation. AJ5
AJ8
AJ11
 BJ3
BJ10
 CJ2
CJ3
CJ4
CJ5
CJ6
CJ9
CJ11
CJ12
Know how to handle office automation tools and data analysis. BJ3
 CJ2
CJ3
CJ4
CJ5
CJ6
CJ9
CJ12
How to value an Enterprise Information System from the point of view of its contribution to the development of business activity and how to analyse its risks. AJ8
 BJ4
BJ10
 CJ8
CJ11
How to detect and propose improvements to business information systems supported by ICT. BJ10
BJ12
 CJ5
CJ8
CJ11

Contents
Topic Sub-topic
The Business Information Systems. Concept, functions and components. No further detail is needed
The life cycle of a Business Information System. Phases and their characteristics. Planning, management and control. No further detail is needed
Audit of the Business Information Systems and Management Control. No further detail is needed
Tools for the valuation of companies and the analysis of their operations No further detail is needed
Legal environment Data protection
LSSI
Electronic signature
Legal protection of software and databases
Security audit. Physical
Logic.

Planning
Methodologies / tests Competencies Ordinary class hours Student’s personal work hours Total hours
Directed discussion A5 A6 A8 A9 A11 B3 B4 B10 B12 C2 C3 C4 C5 C8 C10 C11 3 3 6
Case study A5 A6 A8 A9 A11 B3 B4 B10 B12 C2 C3 C4 C5 C6 C8 C9 C11 C12 6 18 24
Oral presentation A5 B10 C2 C3 C4 4 20 24
Guest lecture / keynote speech A5 A6 A8 A9 A11 B4 B10 C2 C3 C8 C11 20 20 40
Problem solving A5 A6 A8 A9 A11 C2 C3 C4 C6 C9 C11 C12 10 30 40
Mixed objective/subjective test A6 A8 A9 B3 C2 C3 C4 C9 C12 2 10 12
Document analysis A9 B10 B12 C5 1 1 2
 
Personalized attention 2 0 2
 
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies
Methodologies Description
Directed discussion Debates sobre cuestiones planteadas por el profesor.
Case study Análisis y resolución de un problema basado en una empresa real.
Oral presentation Exposición de un caso.
Guest lecture / keynote speech Explicaciones teóricas y prácticas del temario de la asignatura.
Problem solving Supuestos prácticos sobre el temario de la asignatura.
Mixed objective/subjective test Examen teórico-práctico sobre el contenido de la asignatura.
Document analysis Análisis de fuentes documentales de carácter normativo y doctrinal

Personalized attention
Methodologies
Case study
Description
Tutorials to help solve problems.

For students with recognition of part-time dedication and academic exemption of attendance, at the beginning of the course a specific schedule of tutoring compatible with their dedication will be agreed. Students should contact the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar.

Assessment
Methodologies Competencies Description Qualification
Mixed objective/subjective test A6 A8 A9 B3 C2 C3 C4 C9 C12 Examen teórico-práctico del contenido de la asignatura. 30
Case study A5 A6 A8 A9 A11 B3 B4 B10 B12 C2 C3 C4 C5 C6 C8 C9 C11 C12 Resolución de un caso, individual o en grupo, planteado por el profesor. 20
Oral presentation A5 B10 C2 C3 C4 Presentación oral, individual o en grupo, de un caso. 20
Problem solving A5 A6 A8 A9 A11 C2 C3 C4 C6 C9 C11 C12 Resolución de ejercicios prácticos planteados en el aula. 30
 
Assessment comments
El 'Case study' and 'problem solving' are assessed on a daily basis


Students with recognition of part-time dedication and academic exemption of attendance exemption: Except for the dates approved in the Faculty Board, as far as the mixed test or exams is concerned, for the remaining tests, a specific calendar of dates compatible with their dedication will be agreed upon at the beginning of the course, which is why said students must contact with the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar. The tests will have the same format as for full-time students.

In the event that the student is granted an opportunity for "advanced evaluation", and only in this case, to pass the subject, the student must pass a mixed oral and / or written test aimed at evaluating all competencies and content of the subject.

Qualification of not presented. Corresponds to students, when only participate in evaluation activities that have a weight of no more than 20% on the final qualification, regardless of the grade obtained.

Sources of information
Basic Piattini, M. G.; Calvo-Manzano, J. A.; Cervera, J. y Fernández, L. (). Análisis y diseño detallado de Aplicaciones Informáticas de Gestión. Madrid: Rama
Piattini Velthuis, M.; Peso Navarro, E. del; y Peso Ruís, M del (). Auditoría de Tecnologías y Sistemas de Información. Madrid: Rama
Piattini Velthuis, M. y otros (). Calidad de los Sistemas de Información. Madrid: Rama
Teaching Soft Group (). Excel 2010 : curso práctico. Madrid: Rama
Arjonilla Domínguez, S. J. y Medina Garrido. J. A (). La gestión de los sistemas de información en la empresa. Madrid: Pirámide
Links en Moodle (). Legislación relacionada con los Sistemas de Información empresarial. .
Davara Rodríguez, M. A. (). Manual de Derecho Informático. Madrid: Ed. THOMSON – ARANZADI
Areito, J. (). Seguridad de la Información. Redes, informática y sistemas de información. Madrid: Paraninfo
Gómez Vieites, Á.y Suárez Rey, C. (). Sistemas de información. Madrid: Rama
O'Brien, J.A.; J.M. Marakas (). Sistemas de Información gerencial. Mexico: McGraw-Hill

Complementary


Recommendations
Subjects that it is recommended to have taken before

Subjects that are recommended to be taken simultaneously

Subjects that continue the syllabus

Other comments


(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.