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Accounting Information Systems : The Processes and Controls,9781118162309
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Accounting Information Systems : The Processes and Controls

by ;
Edition:
2nd
ISBN13:

9781118162309

ISBN10:
1118162307
Media:
Hardcover
Pub. Date:
1/4/2013
Publisher(s):
John Wiley & Sons Inc
List Price: $255.60

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This is the 2nd edition with a publication date of 1/4/2013.
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Summary

This new edition continues to organize key AIS course content (e.g. ERP and relational databases, REA, controls) around four major themes: simplicity of writing and presentation (lower level), business processes, accounting and IT controls, and ethics as it relates to accounting systems. This text offers real-world focus that impacts the chapter exposition, discussion questions, and end-of-chapter exercises and cases. It includes an emphasis on readability that extends beyond the narrative to the flowcharts and illustrations.

Table of Contents

MODULE 1: INTRODUCTION

1: Introduction to AIS

2: Foundational Concepts of the AIS  (Including an REA Appendix)

MODULE 2: CONTROL ENVIRONMENT

3: Fraud, Ethics, and Internal Control

4: Internal Controls and Risks in IT Systems

5: Corporate Governance and the Sarbanes- Oxley Act

6: IT Governance

7: Auditing Information Technology-Based Processes

MODULE 3: BUSINESS PROCESSES

8: Revenue and Cash Collection Processes and Controls

9: Expenditures Processes and Controls-Purchases

10: Expenditures Processes and Controls— Payroll and Fixed Assets

11: Conversion Processes and Controls

12: Administrative Processes and Controls

MODULE 4: IT INFRASTRUCTURE TO ENABLE

          PROCESSES

13: Data and Databases

14: E-Commerce and E-Business

15: IT Infrastructure for E-Business



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