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

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

Author: Leslie Turner; Andrea Weickgenannt
Publisher: John Wiley & Sons (Higher Education)
ISBN: 9781118162309
Published In: January 2013
Format: Hardback , 688 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Recognizing the importance of accounting information systems and internal controls in today’s business environment, the 2^nd 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.

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