Accounting Information Systems - Controls and Processes, Emea Edition

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.

List of contents

About the Authors v
 
Preface vii
 
Acknowledgments xi
 
To the Students xiii
 
A List of Real-World Examples in This Textbook xv
 
Module 1 Introduction Defines business processes AIS, and all foundational concepts. This module provides the knowledge building blocks to support the remaining chapters.
 
1 Introduction to AIS 1
 
Overview of Business Processes (Study Objective 1) 1
 
Overview of an Accounting Information System (Study Objective 2) 4
 
Business Process Linkage Throughout the Supply Chain (Study Objective 3) 5
 
IT Enablement of Business Processes (Study Objective 4) 7
 
Basic Computer and IT Concepts (Study Objective 5) 10
 
The Internal Control Structure of Organizations (Study Objective 7) 19
 
The Importance of Accounting Information Systems to Accountants (Study Objective 8) 24
 
The Relation of Ethics to Accounting Information Systems (Study Objective 9) 25
 
Summary of Study Objectives 26
 
Key Terms 27
 
End of Chapter Material 28
 
Concept Check 28
 
Discussion Questions 28
 
Brief Exercises 29
 
Problems 29
 
Cases 31
 
Solutions to Concept Check 31
 
2 Foundational Concepts of the AIS 33
 
Interrelationships of Business Processes and the AIS (Study Objective 1) 34
 
Types of Accounting Information Systems (Study Objective 2) 36
 
Client-Server Computing (Study Objective 3) 40
 
Cloud Computing (Study Objective 4) 41
 
Accounting Software Market Segments (Study Objective 5) 45
 
Input Methods Used in Business Processes (Study Objective 6) 48
 
Processing Accounting Data (Study Objective 7) 50
 
Outputs from the AIS Related to Business Processes (Study Objective 8) 52
 
Documenting Processes and Systems (Study Objective 9) 53
 
Ethical Considerations at the Foundation of Accounting Information Systems (Study Objective 10) 61
 
Summary of Study Objectives 62
 
Key Terms 63
 
End of Chapter Material 64
 
Concept Check 64
 
Discussion Questions 65
 
Brief Exercises 65
 
Problems 66
 
Cases 67
 
Solutions to Concept Check 68
 
Module 2 Control Environment Describes the proper control environment to oversee and control processes.
 
3 Fraud, Ethics, and Internal Control 69
 
Introduction to the Need for a Code of Ethics and Internal Controls (Study Objective 1) 69
 
Accounting-Related Fraud (Study Objective 2) 72
 
The Nature of Management Fraud (Study Objective 3) 75
 
The Nature of Employee Fraud (Study Objective 4) 76
 
The Nature of Customer Fraud (Study Objective 5) 78
 
The Nature of Vendor Fraud (Study Objective 6) 78
 
The Nature of Computer Fraud (Study Objective 7) 78
 
Policies to Assist in the Avoidance of Fraud and Errors (Study Objective 8) 82
 
Maintenance of a Code of Ethics (Study Objective 9) 82
 
Maintenance of Accounting Internal Controls (Study Objective 10) 83
 
Maintenance of Information Technology Controls (Study Objective 11) 94
 
The Sarbanes-Oxley Act of 2002 (Study Objective 12) 96
 
Summary of Study Objectives 98
 
Key Terms 99
 
End of Chapter Material 100
 
Concept Check 100
 
Discussion Questions 101
 
Brief Exercises 101
 
Problems 102
 
Cases 103
 
Solutions to Concept Check 105
 
4 Internal Controls and Risks in IT Systems 107
 
An Overview of Internal Controls for IT Systems (Study Objective 1) 107
 
General Controls for IT System

Summary

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.

Product details

• Authors: Ma Copeland, Mary Kay Copeland, Turner, Lesli Turner, Leslie Turner, Leslie Weickgenannt Turner, Turner Leslie, Andrea Weickgenannt, Andrea B Weickgenannt, Andrea B. Weickgenannt, Andrea B. (Northern Kentucky University) Weickgenannt, Weickgenannt Andrea B.
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Paperback / Softback
• Released: 31.12.2020
• EAN: 9781119667407
• ISBN: 978-1-119-66740-7
• No. of pages: 592
• Subjects: Social sciences, law, business > Business > Business administration; Rechnungswesen, Accounting, Rechnungswesen / Technologie, Accounting Technology