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

FEATURES

The book is designed to enhance student learning with a focus on ease of use, business processes and the related controls, and ethics and corporate governance as they relate to accounting information systems.

EASE OF USE

This AIS textbook will allow students to easily read and comprehend the material, understand the charts and graphs, and successfully answer questions and cases at the end of the chapters. To attain ease of use, we included several features, including the following:

• An approach to technical topics with a writing style that is easy to understand.
• Process maps and document flowcharts that provide a picture of business processes and that are easy to understand. While there are several approaches to charts that depict systems, we have used the types of charts that illustrate business processes in the simplest, yet complete manner. Especially in the chapters focused on business processes, we use matched process maps, document flowcharts, and data flow diagrams to illustrate the processes that occur, and the related flow of information and documents. These charts are easy to follow and they will enhance understanding of the business processes.
• AICPA Trust Services Principles framework for IT controls. Controls within Information Technology can be a very difficult subject to comprehend because of the underlying complexity of the technology. While COBIT is the most comprehensive source of IT control information, it is not typically easy for students to understand. ...