Accounting Information Systems: The Processes and Controls, 2nd Edition

MODULE 1 INTRODUCTION

CHAPTER 1 Introduction to AIS 1

CHAPTER 2 Foundational Concepts of the AIS 39
(Including an REA Appendix)

MODULE 2 CONTROL ENVIRONMENT

CHAPTER 3 Fraud, Ethics, and Internal Control 83
(Including appendices for the history of internal control standards and control objectives for information technology (COBIT))

CHAPTER 4 Internal Controls and Risks in IT Systems 127

CHAPTER 5 Corporate Governance and the Sarbanes-Oxley Act 179

CHAPTER 6 IT Governance 211

CHAPTER 7 Auditing Information Technology–Based Processes 253

MODULE 3 BUSINESS PROCESSES

CHAPTER 8 Revenue and Cash Collection Processes and Controls 299

CHAPTER 9 Expenditures Processes and Controls—Purchases 363

CHAPTER 10 Expenditures Processes and Controls—Payroll and Fixed Assets 425

CHAPTER 11 Conversion Processes and Controls 473

CHAPTER 12 Administrative Processes and Controls 509

MODULE 4 IT INFRASTRUCTURE TO ENABLE PROCESSES

CHAPTER 13 Data and Databases 541

CHAPTER 14 E-Commerce and E-Business 577

CHAPTER 15 IT Infrastructure for E-Business 615

Index 649