This course builds upon the student’s existing basic knowledge of how accounting information systems function in today’s business environment. It strongly emphasizes the internal control features necessary to provide accurate and reliable accounting data as it looks at how accounting information is recorded, summarized, and reported in both manual and computerized systems. Internal control as it applies to production processes (for example, controls over manufacturing inputs and outputs) as required by Rule 404 of the Sarbanes-Oxley Act of 2002 is part of this course. This is in contrast to a more limited view of internal control that existed prior to Sarbanes-Oxley.