Accounting Information Systems and Internal Control, 2nd Edition

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.