RENT TEXTBOOKS

CHAPTER 1 Accounting Information Systems and the Accountant/ 3

Introduction/ 4

What Are Accounting Information Systems?/ 4

What’s New in Accounting Information Systems?/ 9

Accounting and IT/ 14

Careers in Accounting Information Systems/ 21

CHAPTER 2 Information Technology and AISs/ 33

Introduction/ 34

The Importance of Information Technology to Accountants/ 34

Input, Processing, and Output Devices/ 36

Secondary Storage De... MOREvices/ 46

Data Communications and Networks/ 50

Computer Software/ 57

PART TWO DATABASES/ 73

CHAPTER 3 Data Modeling/ 75

Introduction/ 76

An Overview of Databases/ 76

Steps in Developing a Database Using the Resources, Events, and Agents Model/ 83

Normalization/ 91

CHAPTER 4 Organizing and Manipulating the Data in Databases/ 103

Introduction/ 104

Creating Database Tables in Microsoft Access/ 104

Entering Data in Database Tables/ 111

Extracting Data from Databases: Data Manipulation Languages/ 116

Recent Database Advances and Data Warehouses/ 123

CHAPTER 5 Database Forms and Reports/ 139

Introduction/ 140

Forms/ 140

Reports/ 147

PART THREE DOCUMENTING BUSINESS PROCESSES/ 165

CHAPTER 6 Documenting Accounting Information Systems/ 167

Introduction/ 168

Why Documentation Is Important/ 168

Primary Documentation Methods/ 171

Other Documentation Tools/ 186

End-User Computing and Documentation/ 191

CHAPTER 7 Accounting Information Systems and Business Processes: Part I/ 207

Introduction/ 208

Business Process Fundamentals/ 208

Collecting and Reporting Accounting Information/ 210

The Sales Process/ 215

The Purchasing Process/ 220

Current Trends in Business Processes/ 227

CHAPTER 8 Accounting Information Systems and Business Processes: Part II/ 239

Introduction/ 240

The Resource Management Process/ 240

The Production Process/ 246

The Financing Process/ 252

Business Processes in Special Industries/ 256

Business Process Reengineering/ 260

PART FOUR INTERNAL CONTROL SYSTEMS AND COMPUTER CRIME, ETHICS, AND PRIVACY/ 271

CHAPTER 9 Introduction to Internal Control Systems/ 273

Introduction/ 274

1992 COSO Report/ 276

Updates on Risk Assessment/ 278

Examples of Control Activities/ 281

Update on Monitoring/ 289

2011 COBIT, Version 5/ 290

Types of Controls/ 292

Evaluating Controls/ 293

CHAPTER 10 Computer Controls for Organizations and Accounting Information Systems/ 307

Introduction/ 308

Enterprise Level Controls/ 308

General Controls for Information Technology/ 312

Application Controls for Transaction Processing/ 324

CHAPTER 11 Computer Crime, Fraud, Ethics, and Privacy/ 341

Introduction/ 342

Computer Crime, Abuse, and Fraud/ 342

Three Examples of Computer Crimes/ 348

Preventing Computer Crime and Fraud/ 354

Ethical Issues, Privacy, and Identity Theft/ 361

PART FIVE SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS/ 377

CHAPTER 12 Information Technology Auditing/ 379

Introduction/ 380

The Audit Function/ 380

The Information Technology Auditor’s Toolkit/ 386

Auditing Computerized Accounting Information Systems/ 389

Information Technology Auditing Today/ 396

CHAPTER 13 Developing and Implementing Effective Accounting Information Systems/ 409

Introduction/ 410

The Systems Development Life Cycle/ 410

Systems Planning/ 412

Systems Analysis/ 414

Detailed Systems Design/ 419

Implementation, Follow-Up, and Maintenance/ 428

CHAPTER 14 Accounting on the Internet/ 447

Introduction/ 448

The Internet and World Wide Web/ 448

XBRL—Financial Reporting on the Internet/ 451

Electronic Business/ 455

Privacy and Security on the Internet/ 461

CHAPTER 15 Accounting and Enterprise Software/ 481

Introduction/ 482

Integrated Accounting Software/ 482

Enterprise-Wide Information Systems/ 486

Selecting a Software Package/ 496

Glossary/ 509

Index/ 521