Accounting information systems : controls and processes /
Turner, Leslie.
Weickgenannt, Andrea.
Hoboken, N.J. : John Wiley and Sons,
c2013.
Includes index.
Includes bibliographical references and index.
MODULE 1 Introduction Defines business processes, AIS, and all foundational concepts. This module provides the knowledge building blocks to support the remaining chapters -- ch. 1 Introduction to AIS -- Overview of Business Processes -- Overview of an Accounting Information System -- Business Process Linkage Throughout the Supply Chain -- IT Enablement of Business Processes -- Basic Computer and IT Concepts -- Basic Computer Data Structures -- File Access And Processing Modes -- Data Warehouse And Data Mining -- Networks And The Internet -- Examples of IT Enablement -- E-Business -- Electronic Data Interchange -- Point Of Sale System -- Automated Matching -- Evaluated Receipt Settlement -- E-Payables And Electronic Invoice Presentment And Payment -- Enterprise Resource Planning Systems -- The Internal Control Structure of Organizations -- Enterprise Risk Management -- A Code Of Ethics -- COSO Accounting Internal Control Structure -- IT Controls -- Corporate Governance -- IT Governance -- The Importance of Accounting Information Systems to Accountants -- Users Of The AIS -- Design Or Implementation Team -- An Auditor Of The AIS -- The Relation of Ethics to Accounting Information Systems -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 2 Foundational Concepts of the AIS -- Interrelationships of Business Processes and the AIS -- Types of Accounting Information Systems -- Manual Systems -- Legacy Systems -- Modern, Integrated Systems -- Client-Server Computing -- Cloud Computing -- Accounting Software Market Segments -- Input Methods Used in Business Processes -- Source Documents And Keying -- Bar Codes -- Point Of Sale Systems -- Electronic Data Interchange -- E-Business And E-Commerce -- Processing Accounting Data -- Batch Processing -- Online And Real-Time Processing -- Outputs from the AIS Related to Business Processes -- Documenting Processes and Systems -- Process Maps -- System Flowcharts -- Document Flowcharts -- Data Flow Diagrams -- Entity Relationship Diagrams -- Ethical Considerations at the Foundation of Accounting Information Systems -- Summary of Study Objectives -- Key Terms -- Appendix: Resources Events Agents (REA) in Accounting Information Systems -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- MODULE 2 Control Environment Describes the proper control environment to oversee and control processes -- ch. 3 Fraud, Ethics, and Internal Control -- Introduction to the Need for a Code of Ethics and Internal Controls -- Accounting-Related Fraud -- Categories Of Accounting-Related Fraud -- The Nature of Management Fraud -- The Nature of Employee Fraud -- The Nature of Customer Fraud -- The Nature of Vendor Fraud -- The Nature of Computer Fraud -- Internal Sources Of Computer Fraud -- External Sources Of Computer Fraud -- Policies to Assist in the Avoidance of Fraud and Errors -- Maintenance of a Code of Ethics -- Maintenance of Accounting Internal Controls -- The Details Of The Coso Report -- Monitoring -- Reasonable Assurance Of Internal Controls -- Maintenance of Information Technology Controls -- Summary of Study Objectives -- Key Terms -- Appendix A Recent History of Internal Control Standards -- Appendix B Control Objectives for Information Technology (COBIT) -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 4 Internal Controls and Risks in IT Systems -- An Overview of Internal Controls for IT Systems -- General Controls for IT Systems -- Authentication Of Users And Limiting Unauthorized Users -- Hacking And Other Network Break-Ins -- Organizational Structure -- Physical Environment And Security -- Business Continuity -- General Controls from an AICPA Trust Services Principles Perspective -- Risks In Not Limiting Unauthorized Users -- Risks From Hacking Or Other Network Break-Ins -- Risks From Environmental Factors -- Physical Access Risks -- Business Continuity Risks -- Hardware and Software Exposures in IT Systems -- The Operating System -- The Database -- The Database Management System -- Lans And Wans -- Wireless Networks -- The Internet And World Wide Web -- Telecommuting Workers And Mobile Workers -- Electronic Data Interchange -- Cloud Computing -- Application Software and Application Controls -- Input Controls -- Processing Controls -- Output Controls -- Ethical Issues in IT Systems -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 5 Corporate Governance and the Sarbanes-Oxley Act -- An Overview of Corporate Governance -- Participants in the Corporate Governance Process -- Functions within the Corporate Governance Process -- Management Oversight -- Internal Controls And Compliance -- Financial Stewardship -- Ethical Conduct -- The History of Corporate Governance -- The Sarbanes-Oxley Act of 2002 -- The Impact of the Sarbanes-Oxley Act on Corporate Governance -- The Importance of Corporate Governance in the Study of Accounting Information Systems -- Ethics and Corporate Governance -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 6 IT Governance -- Introduction to IT Governance -- An Overview of the SDLC -- The Phases Of The SDLC -- Elements of the Systems Planning Phase of the SDLC -- The Match Of It Systems To Strategic Objectives -- Feasibility Study -- Planning And Oversight Of The Proposed Changes -- Elements of the Systems Analysis Phase of the SDLC -- Preliminary Investigation -- System Survey: The Study Of The Current System -- Determination Of User Requirements -- Analysis Of The System Survey -- Systems Analysis Report -- Elements of the Systems Design Phase of the SDLC -- The Purchase Of Software -- In-House Design -- Conceptual Design -- Evaluation And Selection -- Cloud Computing As A Conceptual Design -- Detailed Design -- Elements of the Systems Implementation Phase of the SDLC -- Software Programming -- Training Employees -- Software Testing -- Documenting The System -- Data Conversion -- System Conversion -- User Acceptance -- Post-Implementation Review -- Elements of the Operation and Maintenance Phase of the SDLC -- The Critical Importance of IT Governance in an Organization -- SDLC As Part Of Strategic Management -- SDLC As An Internal Control -- Ethical Considerations Related to IT Governance -- Ethical Considerations For Management -- Ethical Considerations For Employees -- Ethical Considerations For Consultants -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 7 Auditing Information Technology-Based Processes -- Introduction to Auditing IT Processes -- Types of Audits and Auditors -- Information Risk and IT-Enhanced Internal Control -- Authoritative Literature Used in Auditing -- Management Assertions and Audit Objectives -- Phases of an IT Audit -- Audit Planning -- Use of Computers in Audits -- Tests of Controls -- General Controls -- Application Controls -- Tests of Transactions and Tests of Balances -- Audit Completion/Reporting -- Other Audit Considerations -- Different It Environments -- Changes In A Client's It Environment -- Sampling -- Ethical Issues Related to Auditing -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- MODULE 3 Business Processes The sets of business processes and the internal controls in organizations. With process maps, document flowcharts, and data flow diagrams, the core business processes are described and the necessary controls to manage risk are discussed -- ch. 
8 Revenue and Cash Collection Processes and Controls -- Introduction to Revenue Processes -- Sales Processes -- Risks and Controls in Sales Processes -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of Assets And Documents -- Independent Checks And Reconciliation -- Cost-Benefit Considerations -- Sales Return Processes -- Risks and Controls in Sales Return Processes -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of Assets And Documents -- Independent Checks And Reconciliation -- Cost-Benefit Considerations -- Cash Collection Processes -- Risks and Controls in the Cash Collection Processes -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of Assets And Documents -- Independent Checks And Reconciliation -- Cost-Benefit Considerations -- IT-Enabled Systems of Revenue and Cash Collection Processes -- E-Business Systems and the Related Risks and Controls -- Security And Confidentiality Risks -- Processing Integrity Risks -- Availability Risks -- Electronic Data Interchange (EDI) Systems and the Risks and Controls -- Point of Sale (POS) Systems and the Related Risks and Controls -- Ethical Issues Related to Revenue Processes -- Corporate Governance in Revenue Processes -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Cash Receipts --
Note continued: Sales -- Bank Deposits -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 9 Expenditures Processes and Controls-Purchases -- Introduction to Expenditures Processes -- Purchasing Processes -- Risks and Controls in the Purchasing Process -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of Assets And Documents -- Independent Checks And Reconciliation -- Cost-Benefit Considerations -- Purchase Return Process -- Risks and Controls in the Purchase Return Processes -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of Assets And Documents -- Independent Checks And Reconciliation -- Cost-Benefit Considerations -- Cash Disbursement Processes -- Risks and Controls in the Cash Disbursement Processes -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of Assets And Documents -- Independent Checks And Reconciliation -- Cost-Benefit Considerations -- IT Systems of Expenditures and Cash Disbursement Processes -- Computer-Based Matching -- Risks and Controls in Computer-Based Matching -- Security And Confidentiality Risks -- Processing Integrity Risks -- Availability Risks -- Evaluated Receipt Settlement -- Risks and Controls in Evaluated Receipt Settlement -- Security And Confidentiality -- Processing Integrity -- Availability -- E-Business and Electronic Data Interchange (EDI) -- Risks and Controls in E-Business and EDI -- Security And Confidentiality -- Processing Integrity -- Availability -- E-Payables -- Procurement Cards -- Ethical Issues Related to Expenditures Processes -- Corporate Governance in Expenditure Processes -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 10 Expenditures Processes and Controls-Payroll and Fixed Assets -- Introduction to Payroll and Fixed Asset Processes -- Payroll Processes -- Risks and Controls in the Payroll Processes -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of Assets And Documents -- Independent Checks And Reconciliation -- Cost-Benefit Considerations -- IT Systems of Payroll Processes -- Fixed Assets Processes -- Fixed Asset Acquisitions -- Fixed Assets Continuance -- Fixed Assets Disposals -- Risks and Controls in Fixed Assets Processes -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of Assets And Documents -- Independent Checks And Reconciliation -- Cost-Benefit Considerations -- IT Systems of Fixed Assets Processes -- Ethical Issues Related to Payroll and Fixed Assets Processes -- Corporate Governance in Payroll and Fixed Assets Processes -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 11 Conversion Processes and Controls -- Basic Features of Conversion Processes -- Components of the Logistics Function -- Planning -- Resource Management -- Operations -- Cost Accounting Reports Generated by Conversion Processes -- Risks and Controls in Conversion Processes -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of Assets And Documents -- Independent Checks And Reconciliation -- Cost-Benefit Considerations -- IT Systems of Conversion Processes -- Ethical Issues Related to Conversion Processes -- Corporate Governance in Conversion Processes -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 12 Administrative Processes and Controls -- Introduction to Administrative Processes -- Source of Capital Processes -- Investment Processes -- Risks and Controls in Capital and Investment Processes -- General Ledger Processes -- Risks and Controls in General Ledger Processes -- Authorization Of Transactions -- Segregation Of Duties -- Adequate Records And Documents -- Security Of The General Ledger And Documents -- Independent Checks And Reconciliation -- Reporting as an Output of the General Ledger Processes -- External Reporting -- Internal Reporting -- Ethical Issues Related to Administrative Processes and Reporting -- Unethical Management Behavior In Capital Sources And Investing -- Internal Reporting Of Ethical Issues -- Corporate Governance in Administrative Processes and Reporting -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Case -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- MODULE 4 It Infrastructure To Enable Processes The hardware, software, and systems that support business processes -- ch. 13 Data and Databases -- The Need for Data Collection and Storage -- Storing and Accessing Data -- Data Storage Terminology -- Data Storage Media -- Data Processing Techniques -- Databases -- The History Of Databases -- The Need for Normalized Data -- Trade-Offs In Database Storage -- Use of a Data Warehouse to Analyze Data -- Build The Data Warehouse -- Identify The Data -- Standardize The Data -- Cleanse, Or Scrub, The Data -- Upload The Data -- Data Analysis Tools -- Data Mining -- OLAP -- Distributed Data Processing -- DDP AND DDB -- Cloud-Based Databases -- IT Controls for Data and Databases -- Ethical Issues Related to Data Collection and Storage -- Ethical Responsibilities Of The Company -- Ethical Responsibilities Of Employees -- Ethical Responsibilities Of Customers -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 14 E-Commerce and E-Business -- Introduction to E-Commerce and E-Business -- The History of the Internet -- The Physical Structure and Standards of the Internet -- The Network -- The Common Standards Of The Internet -- E-Commerce and Its Benefits -- Benefits And Disadvantages Of E-Commerce For The Customer -- Benefits And Disadvantages Of E-Commerce For The Business -- The Combination Of E-Commerce And Traditional Commerce -- Privacy Expectations in E-Commerce -- E-Business and IT Enablement -- B2B: A Part Of E-Business -- E-Business Enablement Examples -- Intranets and Extranets to Enable E-Business -- Internal Controls for the Internet, Intranets, and Extranets -- XML and XBRL as Tools to Enable E-Business -- XML In Internet EDI -- XBRL For Financial Statement Reporting -- Ethical Issues Related to E-Business and E-Commerce -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check -- ch. 15 IT Infrastructure for E-Business -- Overview of ERP Systems -- History of ERP Systems -- Current ERP System Characteristics -- ERP Modules -- Financials -- Human Resources -- Procurement And Logistics -- Product Development And Manufacturing -- Sales And Services -- Analytics -- Supply Chain Management (SCM) -- Customer Relationship Management (CRM) -- Market Segments of ERP Systems -- Tier One Software -- Tier Two Software -- Cloud-Based ERP -- Implementation of ERP Systems -- Hiring A Consulting Firm -- The Best-Fit ERP System -- Which Modules To Implement -- Best Of Breed Versus ERP Modules -- Business Process Reengineering -- Customization Of The ERP System -- The Costs Of Hardware And Software -- Testing Of The ERP System -- Data Conversion -- Training Of Employees -- The Methods Of Conversion To The ERP System -- Benefits and Risks of ERP Systems -- Benefits Of ERP Systems -- Risks Of ERP Systems -- ERP Systems and the Sarbanes-Oxley Act -- Summary of Study Objectives -- Key Terms -- End of Chapter Material -- Concept Check -- Discussion Questions -- Brief Exercises -- Problems -- Cases -- Continuing Case: Robatelli's Pizzeria -- Solutions To Concept Check.
Accounting