Accounting Information Systems and Internal Control, 2nd Edition

Author: Eddy Vaassen; Roger Meuwissen; Caren Schelleman
Publisher: John Wiley & Sons (Higher Education)
ISBN: 9780470753958
Published In: December 2009
Format: Paperback , 400 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control.

New to this Edition:

Each chapter contains references to small and mid-sized organizations to highlight differences between the control systems in each of these.
A new structure that procides an in-depth coverage of internal control together with a discussion of IT within a managerial perspective.
Includes an extensive discussion of internal controls that are applicable in various types of organization, including trade, production, service, financial industry and governmental institutions.
Discussion of Sarbanes Oxley and ethics is integrated throughout the text.

About the Authors

Preface

Part 1: Foundations of internal control

Chapter 1 Organizations and their Systems

Chapter 2 Internal control

Chapter 3 Bridging the gap between internal control and management control

Chapter 4 The Dynamics of Control and IT

Chapter 5 Documenting and evaluating internal control systems

Part 2: Internal control in various organizational processes

Chapter 6 Organizational processes

Chapter 7 The purchasing process

Chapter 8 The inventory process

Chapter 9 The production process

Chapter 10 The sales process

Chapter 11 Secondary processes

Part 3: Internal control in various types of organizations

Chapter 12 Typology of organizations

Chapter 13 Trade organizations

Chapter 14 Production organizations

Chapter 15 Service organizations with a limited flow of goods

Chapter 16 Service organizations that put space and electronic capacity at their customers’ disposal

Chapter 17 Service organizations that put knowledge and skills at their customers’ disposal

Chapter 18 Governmental and other not-for-profit organizations

Bibliography

Glossary

Index

Eddy Vaassen is Professor of Accounting Information Systems at Maastricht University and the University of Amsterdam, where he is the director of the international Executive Master of Finance and Control program. He has co-authored various texts and papers on accounting information systems, internal control, management control and auditing.

Roger Meuwissen is Professor of Control and Auditing and the vice-dean of education at the School of Business and Economics at Maastricht University. He is co-author of several textbooks on Internal Control and Accounting Information Systems.

Caren Schelleman is an assistant Professor at Maastricht University. She develops, coordinates and teaches courses on Internal Control and Auditing at both undergraduate and graduate levels.