Index

Accounting information systems (AISs), 65

approaching e-business, 66

assessment of, 6, 8, 15

CPAs and specialists in, 32

developers and sellers of, 10

discussion and analysis, 16–21

e-business and, 52

effectiveness of, 36

effects on transaction cycle, 9

general forecast of, 15

history and evolution of, 28

history of function and use of, 28–36

internal controls for, 53

introduction of, 55–57, 75–78

levels, manual and automated effects, 32

manual, deficiencies of, 29

material elements of, 30–31

mediation of internal control, 77

mediator variables, 57–58

moderator variables, 58–62

overview of, 25–28, 75–78

problem solving/redevelopment, 43

proper training and feedback, 3

review/wrap-Up, 46–52

risk remediation/mitigation/testing, 13

risks/mitigation, ...

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