PART ONE AN INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS/ 1
CHAPTER 1 Accounting Information Systems and the Accountant/ 3
Introduction/ 4
What Are Accounting Information Systems?/ 4
What’s New in Accounting Information Systems?/ 9
Accounting and IT/ 14
Careers in Accounting Information Systems/ 21
CHAPTER 2 Information Technology and AISs/ 33
Introduction/ 34
The Importance of Information Technology to Accountants/ 34
Input, Processing, and Output Devices/ 36
Secondary Storage Devices/ 46
Data Communications and Networks/ 50
Computer Software/ 57
PART TWO DATABASES/ 73
CHAPTER 3 Data Modeling/ 75
Introduction/ 76
An Overview of Databases/ 76
Steps in Developing a Database Using the Resources, Events, and Agents Model/ 83
Normalization/ 91
CHAPTER 4 Organizing and Manipulating the Data in Databases/ 103
Introduction/ 104
Creating Database Tables in Microsoft Access/ 104
Entering Data in Database Tables/ 111
Extracting Data from Databases: Data Manipulation Languages/ 116
Recent Database Advances and Data Warehouses/ 123
CHAPTER 5 Database Forms and Reports/ 139
Introduction/ 140
Forms/ 140
Reports/ 147
PART THREE DOCUMENTING BUSINESS PROCESSES/ 165
CHAPTER 6 Documenting Accounting Information Systems/ 167
Introduction/ 168
Why Documentation Is Important/ 168
Primary Documentation Methods/ 171
Other Documentation Tools/ 186
End-User Computing and Documentation/ 191
CHAPTER 7 Accounting Information Systems and Business Processes: Part I/ 207
Introduction/ 208
Business Process Fundamentals/ 208
Collecting and Reporting Accounting Information/ 210
The Sales Process/ 215
The Purchasing Process/ 220
Current Trends in Business Processes/ 227
CHAPTER 8 Accounting Information Systems and Business Processes: Part II/ 239
Introduction/ 240
The Resource Management Process/ 240
The Production Process/ 246
The Financing Process/ 252
Business Processes in Special Industries/ 256
Business Process Reengineering/ 260
PART FOUR INTERNAL CONTROL SYSTEMS AND COMPUTER CRIME, ETHICS, AND PRIVACY/ 271
CHAPTER 9 Introduction to Internal Control Systems/ 273
Introduction/ 274
1992 COSO Report/ 276
Updates on Risk Assessment/ 278
Examples of Control Activities/ 281
Update on Monitoring/ 289
2011 COBIT, Version 5/ 290
Types of Controls/ 292
Evaluating Controls/ 293
CHAPTER 10 Computer Controls for Organizations and Accounting Information Systems/ 307
Introduction/ 308
Enterprise Level Controls/ 308
General Controls for Information Technology/ 312
Application Controls for Transaction Processing/ 324
CHAPTER 11 Computer Crime, Fraud, Ethics, and Privacy/ 341
Introduction/ 342
Computer Crime, Abuse, and Fraud/ 342
Three Examples of Computer Crimes/ 348
Preventing Computer Crime and Fraud/ 354
Ethical Issues, Privacy, and Identity Theft/ 361
PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS/ 377
CHAPTER 12 Information Technology Auditing/ 379
Introduction/ 380
The Audit Function/ 380
The Information Technology Auditor’s Toolkit/ 386
Auditing Computerized Accounting Information Systems/ 389
Information Technology Auditing Today/ 396
CHAPTER 13 Developing and Implementing Effective Accounting Information Systems/ 409
Introduction/ 410
The Systems Development Life Cycle/ 410
Systems Planning/ 412
Systems Analysis/ 414
Detailed Systems Design/ 419
Implementation, Follow-Up, and Maintenance/ 428
CHAPTER 14 Accounting on the Internet/ 447
Introduction/ 448
The Internet and World Wide Web/ 448
XBRL—Financial Reporting on the Internet/ 451
Electronic Business/ 455
Privacy and Security on the Internet/ 461
CHAPTER 15 Accounting and Enterprise Software/ 481
Introduction/ 482
Integrated Accounting Software/ 482
Enterprise-Wide Information Systems/ 486
Selecting a Software Package/ 496
Glossary/ 509
Index/ 521
