This isn't an accurate depiction of theology or Christianity.
Both Atheists and Christians are swirled in controversy and debate whether or not this is an offensive movie towards Christianity or even Atheism (both sides don't seem to have taken a consistent stance, either; the responses really do seem varied across the board).
The atheists who are offended seem to think it's lame that a movie would "promote" Christian themes and values. Some Christians are predictably offended, while others seem to defend it as a great representation of Christian values, etc. (basically in agreement with the offended atheists, but obviously on the opposite side of the proverbial coin).
However, all of this debate is worthless; this movie isn't Christian on any level. It takes the abject bare bones of the idea, and leaves it at that, and the reason is simple: there isn't a single mention or reference to Christ (besides the exorcism scene, but he was just saying that because he saw it in The Exorcist). You know, the Lord and Savior, the entire center point of Christianity itself? Yeah, he doesn't come up--and to be honest, God doesn't really come up either. In real life, Christians don't believe that you can just go to heaven for being a good person. You have to believe in Christ. That's the only way. And, when they get to heaven in the movie, ironically, it's the same exact thing thematically as Franco's party at the beginning. Nothing has really changed. The point of heaven isn't to party, it's to worship God and Christ, etc., and be with them.
Of course, I'm not trying to argue that the film should have portrayed that on any level. That wasn't its intent, and that's perfectly fine. But, people should stop misinterpreting this aspect of the film, especially Christians who should know better their own supposed beliefs. It's simply a fun little movie that uses elements of Christianity for its premise and nothing more.