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

Index

A

Absorption costing, 493

Access logs, reviewing, 268

Accountants

in design/implementation team, 22

role in AIS, 22

unethical behaviors and, 23–24, 70

Accounting cycle, 517

Accounting information system (AIS). See also Foundational concepts of AIS; Types of AIS

components of, 4–5

business process to capture accounting data, 4–5

internal and external reports, 5

internal controls, 5

manual or computer-based records, 5

raw accounting data, process, classify, summarize, and consolidate, 5

overview of, 4–6

Accounting software market segments, 52–54

Accounts payable fraud, 91

Accounts payable subsidiary ledger, 373

Accuracy, 187

Acknowledgment, 335

Adams, Buzz, 510n1

Adequate records and documents

cash collection processes, 323

cash disbursement processes, 389

fixed assets processes, 451

general ledger processes, 525

payroll processes, 438

purchase return process, 381

purchasing processes, 374

sales processes, 309–310

sales return processes, 315–316

Administrative processes and controls, 509–539. See also General ledger processes

capital processes, source of, 513–514

corporate governance in, 531–532

ethical issues in, 528–531

investment processes, 514–515

securities, 515

treasury stock, 515

underwriter, 514

Aftab, Parry, 605n8

AICPA Trust Services Principles, 140–145

general controls from, 140–145

availability, 140

confidentiality, 140

online privacy, 140

processing integrity, 140

security, 140

physical access risks, 145

unauthorized users, 141–143

availability risks, 142–143