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COURSE SYLLABUS

INFORMATION SYSTEM AND INTERNAL CONTROL

Accounting Professional Education Program
Faculty of Economics and Business
Accounting Department
Sebelas Maret University
Instructor Information
Name:
Office Location:
Office Hours:
E-mail:
Web

Drs. Hasan Fauzi, MBA., PhD.,CA.,CSRS

Building FEB , Room 103
Before and after class, or by appointment
hfauzi@icseard.uns.ac.id and hfz1069@gmail.com
https://www.researchgate.net/profile/Hasan_Fauzi2
http://www.mendeley.com/profiles/hasan-fauzi1/

COURSE OBJECTIVE AND EXPECTED COMPENETNCIES

It is expected that student to have the following competenceies
1. Understanding internal control and its relation to risk management and corporate
governance.
2. Understanding the principles of internal for each business process.
3. Understanding the general business process in an information system.
4. Applying skill in using system designing to describe an information system tools
5. Evaluating information technology-based information system and internal control
in generating a relevant and reliable corporate reporting system
6. Identifying and communicating control risk and its consequence
7. Knowing the application of internal control in the current business practice
Soft skills:
1.
2.
3.
4.

Technical skill Development

Analytical and integrative skill development
Time management skill development
Writing skill development

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5. Communication skill development

6. Group cooperation skill development
7. Leadership development
.
TEXT BOOK AND OTHER MATERIALSb
JAMES A. HALL (2011). Accounting Information Systems. 7th edition., South Western
(Hall)

American Institute of Certified Public Accountants (AICPA). Executive Information

System. (EIS)

E.Turban and LindaVolonino (2010). Information Technologyfor Management:

Transforming Organizations in the Digital Economy7thedition. John Wiley & Sons.
(TLMW)

Committee of Sponsoring Organizations (COSO). Enterprise Risk Management

Integrated Framework. Sep 2004. (ERM-IF)

Committee of Sponsoring Organizations (COSO). ERM Risk Assessment in Practice.

Oct 2012. (ERM)

Committee of Sponsoring Organizations (COSO). Internal Control Integrated

Framework. May 2013. (IC-IF)

Committee of Sponsoring Organizations (COSO). Internal Control over External

Financial Reporting: A Compendium of Approaches and Examples. Sept 2012.

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(ICOFR)

Information Systems Audit and Control Association (ISACA). COBIT 5: A Business

Framework for the Governance and Management of Enterprise IT. 2012 (COBIT 5)

Information Systems Audit and Control Association (ISACA). Managers Guide to

Enterprise Resource Planning Systems. 2001Vol.4. (ERP)

-Hasan Fauzi, 2009, PETUNJUK ARTICLE REVIEW REPORT, ANALISIS

KASUS, READING PRESENTATION ASSIGNMENT

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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actual preparation of individual assignments must be done by each student on an

individual basis. Copying of another student's assignments is considered to be unethical
behavior. Using another student's computer disk to print out your assignment, or copying
another student's file on to your disk, is particularly forbidden. It is quite easy to identify
individuals who have used the same disk to print more than one computer document, even
when students attempt to disguise what was done. All students involved, even those who
allow their work to be copied will, at a minimum, receive no credit for the assignment and
could possibly fail the course.
Group Assignments
During the semester, students will participate in two group assignments (Chapter and case
Presentation) that will be graded by the instructor. Students will be assigned to groups
based on studentss request. Students who are present and participate in discussion will
receive points. All group members are expected to contribute to each group assignment. If
a group member consistently fails to make a contribution, the other group members may
vote to "fire" the noncontributing member. In this case, the "fired" member will receive no
credit.
In chapter presentation, students read and understand collaboratively the course material
assigned on that day. In the class, the instructor will grade the students understanding of
concepts discussed in the chapter based on an individual basis. No paper is required to
hand in.
In case presentation, students discuss case material, make report and presentation the case
report in class, and evaluate the peer. The instructor will grade the students, based on the
individual bases, the logic of problems and solutions presented. No Paper is required to
hand in.
Writing Assignments
All writing assignments that are handed in for grading include individual case report and
critical review paper. These assignments must be typed/computer printed, double-spaced,
and edited before submission.
In the individual case report, during the whole semester students are required to make a
complete report of case analysis based on the the cases listed in course schedule using the
following format:
A. Factual summary: This section should include summary of case relevant to the
problem statement
B. Problem statement: This section should include statement of problems supported by
relevant facts stated in section A
C. Analysis of problem: includes analysis of detailed problems stated in section B. In this
section, justification of problems supported by the existing facts are stated so that

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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:

Well prepared and able to make frequent

substantive contributions to class discussion.

Rarely talks or makes any contribution to

classroom discussion.

Pushes the discussion of the case to a

higher, more sophisticated level.

When called on, either unprepared or unable

to articulate much that makes sense.

Helpful -- e.g., adds new dimensions to the

comments of others, or able to clarify

Misses class. Note: Class attendance is a

must. Excessive unexcused absences will

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result in a lower grade.

Effective and constructive communication

style, rather than personal or disrespectful.

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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THE FLOW OF TEACHING PROCESS TE

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

To determine students '

understanding level of
the Chapter after
treatment

Clossing: Q & A Session

and
Quizz: Post Test

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

9
01/05/2015

10
07/05/2015

11
13/05/2015

12
20/05/2015

CASE DISCUSSION SESSION:

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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13
21/05/2015

14
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

RESERVED FOR FINAL EXAM

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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WITHIN THE PARTICULAR CASE SETTING. QUALITY IMAGINING AND

ROLEPLAYING ARE VERY IMPORTANT ATTRIBUTES OF A MASTERFUL
MANAGER, AND ARE EQUALLY IMPORTANT FOR PROFESSIONAL
ACCOUNTANTS1.
KEEP IN MIND:
(a) USUALLY THERE ARE NO PERFECTLY GOOD MCS NOR PERFECTLY BAD
MCS.
(b) STUDYING GOOD SYSTEMS IS USEFUL SINCE WE CAN LEARN WHAT
MAKES THEM GOOD.
(c) STUDYING POOR MC SYSTEMS IS ALSO (PERHAPS EVEN MORE)
USEFUL, SINCE WE CAN LEARN A LOT FROM FAILURES.
(d) WEAKNESSES EXIST IN EVEN A TOPPLIGHT MCS.
(e) WEAKNESSES SHOULD BE EVALUATED RELATIVE TO RESOURCES
(MONEY; TALENT; ETC.)
(f) RECOMMENDATIONS FOR CHANGE SHOULD BE ACCOMPANIED BY
IMPLEMENTATION RECOMMENDATIONS. COSTS (BOTH EASY-TO-MEASURE
AND HARD-TO-MEASURE) AS WELL AS BENEFITS (AGAIN BOTH EASY AND
HARD TO MEASURE) SHOULD ACCOMPANY EACH SUGGESTION FOR
CHANGE.

Note2: on EFFECTIVE CLASS PARTICIPATION

Some characteristics are:

Are the points that are made relevant to the discussion with respect to increasing
understanding, or do they merely restate case facts, but not in support of good,
interesting ideas?
Do the comments take into consideration ideas offered by others earlier in the class,
or are they points in isolation? GOOD COMMENTS TEND TO REFLECT NOT
ONLY GOOD PREPARATION, BUT ALSO GOOD LISTENING AND
INTERPRETATION AND INTEGRATIVE SKILLS. In other words, do the
comments move the conversation forward?
Do the comments distinguish among different kinds of data: facts; opinions;
assumptions; inferences?
Do the comments reflect a thorough knowledge of the case and its details?

1 R. J. Craig and J. H. Amernic, "Roleplaying in a Conflict Resolution Setting:

Description and Some Implications for Accounting", ISSUES IN ACCOUNTING
EDUCATION, vol. 9, no. 1, Spring 1994, pp. 28-44.
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RATING SHEET FOR WRITTEN CASES

Nama :
Case :
I. Factual Summary:
Singkat,
Implisit

II. Problem Statement:

Jelas,
Lengkap

2 3

Panjang,
Mengutip kasus
Tidak jelas,
tidak lengkap

III. Analysis of Problem

Jelas dan
rinci

IV. Solution:
Feasible,
Mengacu
kepada
analisis problem

Tidak jelas dan

tidak rinci
Tidak feasible,
Tidak mengacu
kepada analisis
problem

V. Recommended Solution:
Evaluasi,
Beralasan
VI. Implementantion:
Langkah
implementa
sinya jelas

Tidak ada evaluasi,

tidak beralasan
Langkah implemen
tasi tidak
jelas

Instructor's comments:_____________________________________________

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________________________________________________________________________
________________________________________________________________________
_______________________________________________________
GRADE: ______

FORM PENILAIAN PRESENTASI

Nama Mhs
:
Kelompok
:
Penilaian secaca Keseluruhan:

________

Kompetensi: kemampuan untuk mengungkapkan gagasan secara

Lisan
Poin 5 = A (90 100)
Poin 4 = A- (80 89)
Poin 3 = B (70 79)
Poin 2 = C (60 69)
Poin 1 = D (50 59)
Aspek :
1. Isi

_________

2. Organisisasi penyampaian

__________

3. Style (Kebahasaan)

__________

4. Teknik penyampaian

__________

Komentar dosen:
-------------------------------------------------------------------------------

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FORM PENILAIAN PARTISIPASI KELOMPOK

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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6. Kontribusi secara keseluruhan

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