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Full Description
This new edition continues to organize key AIS course content (e.g. ERP and relational databases, REA, controls) around four major themes: simplicity of writing and presentation (lower level), business processes, accounting and IT controls, and ethics as it relates to accounting systems. This text offers real-world focus that impacts the chapter exposition, discussion questions, and end-of-chapter exercises and cases. It includes an emphasis on readability that extends beyond the narrative to the flowcharts and illustrations.
Contents
MODULE 1 INTRODUCTIONCHAPTER 1 Introduction to AIS 1CHAPTER 2 Foundational Concepts of the AIS 39(Including an REA Appendix)MODULE 2 CONTROL ENVIRONMENTCHAPTER 3 Fraud, Ethics, and Internal Control 83(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 127CHAPTER 5 Corporate Governance and the Sarbanes-Oxley Act 179CHAPTER 6 IT Governance 211CHAPTER 7 Auditing Information Technology Based Processes 253MODULE 3 BUSINESS PROCESSESCHAPTER 8 Revenue and Cash Collection Processes and Controls 299CHAPTER 9 Expenditures Processes and Controls Purchases 363CHAPTER 10 Expenditures Processes and Controls Payroll and Fixed Assets 425CHAPTER 11 Conversion Processes and Controls 473CHAPTER 12 Administrative Processes and Controls 509CHAPTER 13 Data and Databases 541CHAPTER 14 E-Commerce and E-Business 577CHAPTER 15 IT Infrastructure for E-Business 615Index 649
