9780136015185

KEY BENEFIT: Thorough and up-to-date, this book supports any of the most popular approaches to AIS: focus on transaction cycles and controls; focus on systems life cycle; focus on databases and data modeling; or focus on computer-based controls, fraud and auditing. KEY TOPICS: The book begins with an overview and conceptual foundations then goes on to discuss control and audit of accounting information systems, accounting information systems applications, and the systems development process. MARKET: For CPAs and corporate accountants.

Preface	p. xvii
Conceptual Foundations of Accounting Information Systems	p. 1
Accounting Information Systems: An Overview	p. 2
Overview of Business Processes	p. 24
Systems Development and Documentation Techniques	p. 60
Relational Databases	p. 104
Control and Audit of Accounting Information Systems	p. 141
Computer Fraud and Abuse	p. 142
Control and Accounting Information Systems	p. 188
Information Systems Controls for Systems Reliability Part 1: Information Security	p. 236
Information Systems Controls for System Reliability Part 2: Confidentiality, Privacy, Processing Integrity, and Availability	p. 276
Auditing Computer-Based Information Systems	p. 310
Accounting Information Systems Applications	p. 347
The Revenue Cycle: Sales and Cash Collections	p. 352
The Expenditure Cycle: Purchasing and Cash Disbursements	p. 408
The Production Cycle	p. 456
The Human Resources Management and Payroll Cycle	p. 490
General Ledger and Reporting System	p. 522
Database Design Using the REA Data Model	p. 552
Implementing an REA Model in a Relational Database	p. 588
Special Topics in REA Modeling	p. 616
The Systems Development Process	p. 651
Introduction to Systems Development and Systems Analysis	p. 652
AIS Development Strategies	p. 700
Systems Design, Implementation, and Operation	p. 740
Table of Contents provided by Publisher. All Rights Reserved.

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Accounting Information Systems

Accounting Information Systems

0136015182

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Supplemental Materials