Accounting Information Systems - Andrea B Weickgenannt

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Résumé :

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, andsystems that support business processes.

13 Data and Databases 490

14 E- Commerce, E- Business, and Digital Transformation 524

Index I-1