Page 151 - University Bulletin

ACC445 Digital Auditing
Credits: 3 (3,0,0) Prerequisites: ACC348
To meet business objectives and to thoughtfully manage IT related business risks, it is important
to effectively manage information technology (IT). This course examines the key principles related
to auditing information technology processes and related controls and is designed to meet the
increasing needs of audit, compliance, security and risk management professionals.

ACC453 Value Added Tax
Credits: 3 (3,0,0) Prerequisites: ACC356
The emphasis of this course is to gain an in-depth practical knowledge of the VAT legislation and
get a clear understanding of the principles of VAT and application of the framework as it applies
in Saudi Arabia. On successful completion of this course, students may apply for the VAT
Compliance Diploma exam from the Association of Taxation Technicians (ATT), UK.

ACC454 International Taxation
Credits: 3 (3,0,0) Prerequisites: ACC356
International tax provides the core knowledge of the underlying principles and major technical
areas of taxation as they affect the activities of individuals and businesses. It should also enable
computation of tax liabilities, explain the basis of their calculations, apply tax planning techniques
for individuals and companies and identify the compliance issues for each major tax through a
variety of business and personal scenarios and situations.

ACC455 Cases in Zakat and Tax
Credits: 3 (3,0,0) Prerequisites: ACC356
The emphasis of this course is to gain an in-depth practical knowledge of the zakat and taxes
legislation and get a clear understanding of the principles of zakat and taxes and relevant
application to cases as it applies in Saudi Arabia. Upon completion of this course, students will
gain proficiency in calculation of zakat and taxes.

ACC463 Data Analytics in Accounting
Credits: 3 (3,0,0) Prerequisites: ACC317
The course introduces data management and analysis, reviews the use of spreadsheets and SQL
(Structured Query), and introduces tools for visual analytics and statistical programming. /it also
introduces the application of these skills to business and audit areas such as internal controls,
substantive testing, risk assessment, and data governance. In addition, topics such as machine
learning and XBRL (eXtensible Business Reporting Language) and the impact of analytics in
industry and on the audit profession will be considered.

ACC464 Forensic Accounting and Ethics
Credits: 3 (3,0,0) Prerequisites: ACC315
This course is designed to give students basic knowledge about a new field in accounting. Forensic
accounting uses the accounting skills to investigate fraud or embezzlement and to analyze
financial information for use in legal proceedings.

ACC465 Big Data and AI in Accounting
Credits: 3 (3,0,0) Prerequisites: ACC463
The course develops a deep understanding of how cyber security advisory, robotics process
automation and forecasting and predictive analytics can solve accounting and business problems,
the practical challenges and the skills accountants need to work alongside intelligent systems.

139 PSU UNDERGRADUATE BULLETIN