In the newly revised fifth edition of Accounting Information Systems: Controls and Processes, a dedicated team of accounting professionals delivers an authoritative and comprehensive treatment of accounting information systems and internal accounting controls. You'll explore business accounting processes and related controls, as well as the ethics and corporate governance issues related to them.
The authors, drawing on decades of combined experience studying and participating in the accounting industry, offer readers an appreciation for internal controls while maintaining an easy-to-follow style that doesn’t inundate students with technological and technical information. You'll find data flow diagrams and document flow charts, as well as process maps, that explain and highlight business processes used in real-world companies.
Table of Contents
About the Authors v
Preface vii
Acknowledgments xi
To the Students xiii
List of Real-World Examples xv
Module 1: Introduction Defines business processes, AIS, and all foundational concepts. This module provides the knowledge building blocks to support the remaining chapters.
1 Introduction to AIS 1
2 Foundational Concepts of the AIS 34
Module 2: Control Environment Describes the proper control environment to oversee and control processes.
3 Fraud, Ethics, and Internal Control 72
4 Internal Controls and Risks in IT Systems 110
5 IT Governance 157
6 Enterprise Resource Planning (ERP) Systems 192
7 Auditing Information Technology-Based Processes 224
Module 3: Business Processes The sets of business processes and the internal controls in organizations. With process maps, document flowcharts, and data flow diagrams, the core business processes are described and the necessary controls to manage risk are discussed.
8 Revenue and Cash Collection Processes and Controls 264
9 Expenditures Processes and Controls - Purchases 323
10 Expenditures Processes and Controls - Payroll and Fixed Assets 383
11 Conversion Processes and Controls 428
12 Administrative Processes and Controls 461
Module 4: It Infrastructure To Enable Processes The hardware, software, and systems that support business processes.
13 Data and Databases 490
14 E-Commerce, E-Business, and Digital Transformation 524
Index I-1
