Identifying Data 2023/24
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
Martínez Fernández, Paulino
 E-mail
paulino.martinez@udc.es
Lecturers
Martínez Fernández, Paulino
 E-mail
paulino.martinez@udc.es
Web http://https://campusvirtual.udc.gal/
General description Os obxectivos que se propoñen, en relación cos sistemas de información empresarial ou SIE, son os seguintes:

1. Coñecer o papel que desempeñan os SIE, o seu ciclo de vida e os seus compoñentes.
2. Coñecer o marco legal dos SIE con especial énfase na protección de datos, na sinatura electrónica, nos servizos da sociedade da información, na propiedade intelectual e nos medios de pagamento.
3. Coñecer ferramentas TIC para a auditoría de SIEs.
4. Coñecer 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
1. Theory of Information Systems 1. The DIKW model.
2. Concept of information system
3. Activities and components of an information system
4. Information systems and business decision levels
5. The lifecycle of an information system.
6. The management of the lifecycle of an information system.
2. Tools for supporting business processes 1. The spreadsheet
2. The scoreboard and the management control.
3. Query and programming languages.
4. Specific tools for auditing.
3. Legal environment 1. Personal data protection
2. The society of information services.
3. Electronic signature. Electronic invoice.
4. Legal protection of software and databases.
4. Auditing the Business Information Systems 1. Systems audit.
2. Security audit: physical and logical.
5. Information Systems: state-of-the-art 1. Digitalization.
2. Business Intelligence.
3. The cloud.
4. Big Data.
5. Artificial Intelligence.

Planning
Methodologies / tests Competencies Ordinary class hours Student’s personal work hours Total hours
Guest lecture / keynote speech A5 A6 A8 A9 A11 B4 B10 C2 C3 C8 C11 17 34 51
Seminar A5 A6 A8 A9 B3 B10 B12 C2 C5 C6 C9 C10 C11 C12 20 0 20
Objective test A5 A6 A8 A9 A11 2 0 2
Problem solving A5 A6 A8 A9 A11 C2 C3 C4 C6 C9 C11 C12 25 50 75
 
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
Guest lecture / keynote speech 1. Classroom lectures about the theoretical and practical contents of the subject to guide the student in its preparation.

2. The time spent in each one of the subject chapters will be proportional to the difficulty level and to the length of those chapters. Thus, some chapters will take more time than others. The teacher is responsible of deciding how many time spend in each one of the subject chapters.

3. For preparing those chapters with thw lowest level of difficulty, the student should study the bibliography, although in the lectures the student will be orientated about:
a) which are the bibliographic sources to study
b) which are the most relevant and interesting issues to reach the learning goals set for the subject.

4. Discussion, together with all the workgroups, of the homework of each one of the workgroups. The student can participate:
a) by his or her own, after being given the floor;
b) after being required by the teacher to participate.
Seminar Discussion in small groups about the course content, particularly focusing on the tasks referred to as "Problem-solving."

Students may participate in the following ways:
a) On their own initiative, after requesting permission to speak.
b) At the initiative of the professor, who will explicitly request student participation.
Objective test Test with multiple-choice questions, short-answer questions, essay questions, problem-solving exercises, or any combination of the above, focusing on the subject matter and the exercises solved in class.
Problem solving 1. Development, exposition and resolution of practical exercises to be made by the student, being part of a workgroup, throghout the course.

2. Exercises and readings to be made by the student by his or herself. In subsequent classes:
a) a review of the exercises will be made. In this review, the student can participate as stated in the point 3.
b) a question time about the readings will be opened.

3. The student can participate:
a) on his or her own, after being given the floor;
b) after being required by the teacher to participate.

Personalized attention
Methodologies
Seminar
Guest lecture / keynote speech
Problem solving
Description
1. In the guest lectures and keynote speechs the student can participate, after being given the floor, to ask, clarify or explain his or her point of view about the issues being dealed with in the moment of his participation.

2. In the problem solving classes the student can participate as described in the Methodologies section.

3. In the tutorials, the student (including those with partial attending or with attending exemption) can ask about the doubts arisen in the preparation of the subject. Although it is not compulsory, the student can ask about the doubts and the data and time -inside the tutorials schedule- in which he or she wants to be received, thus improving the tutorials effectiveness and management.

4. If the questions dealed with in the individual tutorials are of a general interest, from the point of view of the teacher, they could be published in Moodle, together with their answers, to allow other students a better preparation of the subject. The name of the person who made the question will never be published.

Assessment
Methodologies Competencies Description Qualification
Problem solving A5 A6 A8 A9 A11 C2 C3 C4 C6 C9 C11 C12 Part of the continuous assessment includes the development of one or more practical cases proposed by the teaching team, in which various aspects related to the content of the subject will be explored, with the following specifications:

1. Preparation of one or more practical cases proposed by the teacher, in which one or more of the aspects related to the content of the subject will be developed. For the resolution of these cases, the use of information and communication technologies (ICT) may be necessary, and if required, deliverables will be in electronic format.

2. The works will be developed individually or in groups of 4 to 6 students. Exceptionally and with prior approval by the Teacher of the subject or the Tutor of the group, another number of students per group will be allowed.

3. An essential part of the evaluation is the discussion of its development with the Professor of the subject or the Tutor of the development group assigned to it.

4. Any doubts about this evaluative section must be resolved by supporting the solution on the idea of "continuous evaluation". 40
 70
Objective test A5 A6 A8 A9 A11 Test with multiple-choice questions, short-answer questions, essay questions, problem-solving exercises, or any combination of the above, focusing on the subject matter and the exercises solved in class.

A missed test will be scored as zero. 		30
 
Assessment comments

A) EVALUATION REGULATIONS:



1. Assessment conditions: It is forbidden to access the exam room with
any device that allows communication with the outside and / or storage of
information. Cheating on the assessment tests or activities, once confirmed,
will result in a falling grade (a 0, as numeric mark) in the corresponding
convocatory and both in the first and in the second oportunities. If needed,
the mark in the first oportunity act will be altered.



2. Student identification: The student must prove her personality in
accordance with current regulations.



B) TYPES
OF RATING:



1. Qualification of not presented: Corresponds to the student, when he
only participates in evaluation activities that have a weighting of less than
20% on the final qualification, regardless of the qualification achieved.



2. Students with recognition of part-time dedication and academic waiver
of attendance exemption: Except for the dates approved in the Faculty Board for
the final objective test, for the remaining tests a specific calendar of dates
compatible with their dedication. For this reason, the student must contact the
teacher of the subject 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.



C)
ASSESSMENT OPPORTUNITIES:



1. First opportunity: The evaluation criteria previously indicated in
this section will be applied.



2. Second opportunity: The evaluation criteria are the same as in the
first opportunity.



3. Early opportunity: It will be evaluated through a mixed test that
will account for 100% of the final grade.



D) OTHER
EVALUATION OBSERVATIONS:



1. In general, without prejudice to what is indicated for students with
recognition of part-time dedication and academic exemption from attendance
exemption, class attendance is required to qualify for the part of the grade
corresponding to continuous evaluation, both first chance and second chance. At
the end of the evaluation period corresponding to the first opportunity,
students who have yet to pass the subject may be proposed activities that allow
them to recover the part of the grade corresponding to the continuous
evaluation for the second opportunity, which they must request. to the teaching
staff of the subject at least ten days before the date of the second chance
exam.



2. The scoring criteria for each of the tests will be announced at the
time of the test and will be supplied with the statement of the test

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
1. The submission of documentary assignments in this subject:
   - It will be requested in virtual format and/or electronic support.
   - It will be done through Moodle, in digital format without the need for printing.

2. The importance of ethical principles related to sustainability values in personal and professional behaviors should be taken into account.

3. As stated in the various regulations applicable to university teaching, a gender perspective must be incorporated into this subject. Efforts will be made to identify and modify sexist prejudices and attitudes, and influence the environment to change them and promote values of respect and equality. Situations of gender discrimination should be identified, and actions and measures proposed to correct them.

4. Full integration will be facilitated for students who may experience difficulties in accessing university life adequately, equitably, and effectively due to physical, sensory, psychological, or sociocultural reasons.


(*)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.