Accounting Information Systems

Controls and Processes

Leslie Turner, Andrea B. Weickgenannt, Mary Kay Copeland

• Publisher: Wiley
• Year: 2020
• Print ISBN: 9781119667407
• eBook ISBN: 9781119672418
• Edition: 4
• Topic: Business
• Subtopic: Accounting
• Index: Business

Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation.

Now in its fourth edition, this popular textbook explains IT controls using the AICPA Trust Services Principles framework—a comprehensive yet easy-to-understand framework of IT controls—and allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, understand data flow diagrams and document flowcharts, discuss case studies and examples, and successfully answer end-of-chapter questions. The book's focus on ease of use, and its straightforward presentation of business processes and related controls, make it an ideal primary text for business or accounting students in AIS courses.

Table of contents

• Cover
• Title Page
• Copyright
• About the Authors
• Preface
• Acknowledgments
• To The Students
• A List of Real-World Examples in This Textbook
• Contents
• Chapter 1 Introduction to AIS
• Chapter 2 Foundational Concepts of the AIS
• Chapter 3 Fraud, Ethics, and Internal Control
• Chapter 4 Internal Controls and Risks in IT Systems
• Chapter 5 IT Governance
• Chapter 6 Enterprise Resource Planning (ERP) Systems
• Chapter 7 Auditing Information Technology-Based Processes
• Chapter 8 Revenue and Cash Collection Processes and Controls
• Chapter 9 Expenditures Processes and Controls—Purchases
• Chapter 10 Expenditures Processes and Controls—Payroll and Fixed Assets
• Chapter 11 Conversion Processes and Controls
• Chapter 12 Administrative Processes and Controls
• Chapter 13 Data and Databases
• Chapter 14 E-Commerce and E-Business
• Index
• System and Document Flowchart Symbols
• Process Map Symbols
• Data Flow Diagram Symbols
• A List of Flowcharts in this Textbook
• A List of Process Maps in this Textbook
• A List of Data Flow Diagrams in this Textbook
• EULA