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

Contents

MODULE 1 INTRODUCTION Defines business processes, AIS, and all foundational concepts. This module provides the knowledge building blocks to support the remaining chapters.

CHAPTER 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

CHAPTER 2 Foundational Concepts of the AIS

Interrelationships of Business Processes and the AIS

Types of Accounting Information Systems

MANUAL SYSTEMS

LEGACY SYSTEMS

MODERN, INTEGRATED ...