Accounting Others

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

Edited by Leslie Turner · Andrea Weickgenannt
John Wiley & Sons (Higher Education) January 2013

Specifications

ISBN-13
9781118162309
Publisher
John Wiley & Sons (Higher Education)
Publication
January 2013
Format
Hardback , 688 pages
Jurisdiction
International ? Countri(es) for reference only

Details

Recognizing the importance of accounting information systems and internal controls in today’s business environment, the 2nd edition of Accounting Information Systems makes the world of systems and controls accessible to today’s student.  It enhances opportunities for learning about AIS and its day-to-day operation and is written for the business or accounting major required to take an AIS course. Keeping the student in mind, this textbook focuses on the business processes and the related controls, as well as the important topics of ethics and corporate governance.

New To This Edition

  • Cloud Computing topics added in several chapters.
  • Enhanced presentation of the components of internal control in Chapter 3 for consistency with proposed updates to the COSO framework.
  • More emphasis on continuous auditing in Chapter 7.
  • Updates in chapter 7 pertaining to the impact of IFRS on audit risk and the AICPA’s new framework on service organization controls (including cloud providers).
  • Expanded discussion of data in Chapter 13, including the use of unstructured data and its impact on the size of databases.
  • Updated presentations of e-business, internet EDI, and XBRL in Chapter 14.
  • Increased coverage of segregation of duties in ERP systems and ERP control reports in Chapter 15.
  • Enhanced and updated “Real World” vignettes in most chapters.


Table of Contents

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 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

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