Accounting Information Systems

Controls and Processes

Leslie Turner, Andrea B. Weickgenannt, Mary Kay Copeland

• Publisher: Wiley
• Year: 2022
• Print ISBN: 9781119989486
• eBook ISBN: 9781119989462
• Edition: 5
• Topic: Business
• Subtopic: Contabilità
• Index: Business

In the newly revised fifth edition of Accounting Information Systems: Controls and Processes, a dedicated team of accounting professionals delivers an authoritative and comprehensive treatment of accounting information systems and internal accounting controls. You'll explore business accounting processes and related controls, as well as the ethics and corporate governance issues related to them.

The authors, drawing on decades of combined experience studying and participating in the accounting industry, offer readers an appreciation for internal controls while maintaining an easy-to-follow style that doesn't inundate students with technological and technical information. You'll find data flow diagrams and document flow charts, as well as process maps, that explain and highlight business processes used in real-world companies.

Table of contents

• Cover
• Title Page
• Copyright Page
• About the Authors
• Preface
• Acknowledgments
• To the Students
• List of Real-World Examples
• 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, E-Business, and Digital Transformation
• SYSTEM AND DOCUMENT FLOWCHART SYMBOLS
• Index
• EULA