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

Brief Contents

MODULE 1 INTRODUCTION

CHAPTER 1 Introduction to AIS

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

MODULE 2 CONTROL ENVIRONMENT

CHAPTER 3 Fraud, Ethics, and Internal Control (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

CHAPTER 5 Corporate Governance and the Sarbanes-Oxley Act

CHAPTER 6 IT Governance

CHAPTER 7 Auditing Information Technology-Based Processes

MODULE 3 BUSINESS PROCESSES

CHAPTER 8 Revenue and Cash Collection Processes and Controls

CHAPTER 9 Expenditures Processes and Controls–Purchases

CHAPTER 10 Expenditures Processes and Controls–Payroll

CHAPTER 11 Conversion Processes and Controls

CHAPTER 12 Administrative Processes and Controls

MODULE 4 IT INFRASTRUCTURE TO ENABLE PROCESSES

CHAPTER 13 Data and Databases

CHAPTER 14 E-Commerce and E-Business

CHAPTER 15 IT Infrastructure for E-Business

Index