Synopses & Reviews
The book focuses on providing skills necessary for a foundation in enterprise risk management--particularly as these risks pertain to information systems and encapsulated business processes. Fundamental to an enterprise risk management orientation, from an information systems perspective, are the underlying enterprise systems, e-business systems, and controls for maintaining these systems.
About the Author
Ulric J. (Joe) Gelinas, Jr., Ph.D., is a Professor Emeritus at Bentley University, Waltham, Massachusetts. He also conducts course development and instruction for PricewaterhouseCoopers on business processes, internal control, and IT auditing topics. Dr. Gelinas is Senior Consultant for MIS Training Institute, and he teaches in the University of Maastricht's International Executive Master of Finance and Control Program. He received his A.B. in Economics from St. Michael's College, Winooski, Vermont, and his M.B.A. and Ph.D. from the University of Massachusetts, Amherst. Professor Gelinas has also taught at the University of Tennessee and at Vesalius College, Vrije Universtiteit Brussel in Brussels, Belgium. Professor Gelinas has published articles on interorganizational collaboration and coordination infrastructures, accounting information systems, using technology in business education, technical communications, and information privacy. In 2003, Professor Gelinas received the Innovation in Auditing and Assurance Education Award from the American Accounting Association. He has made presentations and conducted workshops at the International Conference of the Information Systems Audit and Control Association (ISACA); ISACA's Computer Audit, Control, and Security (CACS) conferences; as well as other professional groups. He is a member of the American Accounting Association, the Information Systems Audit and Control Association, Beta Alpha Psi, and Beta Gamma Sigma. Professor Gelinas was a member of the U.S. expert panel that reviewed Control Objectives for Information and Related Technology (COBIT) and has conducted COBIT workshops throughout the world. He is the author of Implementation Tool Set, a volume that accompanies the second and third editions of COBIT. In his spare time, Professor Gelinas is engaged in his favorite activities: sailing, hiking, and bird watching.Steve G. Sutton, Ph.D., CPA, is the Myers Chair of Accounting Information Systems at The University of Connecticut. He received his BSA, MA, and Ph.D. from the University of Missouri-Columbia. Professor Sutton has also taught at the University of Calgary, Arizona State University West, Bryant College, and Texas Tech University. His audit and information systems consulting experience with Mayer Hoffman McCann, CPAs, and KPMG Peat Marwick, along with experience as a computer operator with Deere and Co., support his teaching and research interests in accounting information systems, auditing, and accounting education. Professor Sutton is the founding and continuing editor of Advances in Accounting Information Systems and a founding and continuing co-chair of the annual Accounting Information Systems Research Symposium. In addition, he serves as a departmental editor for the journal, Database. Professor Sutton is also a co-author of the monograph, Productivity and Quality Measurement Systems for Internal Auditing (Institute of Internal Auditors Research Foundation) and co-editor of another monograph, Behavioral Accounting Research: Foundations and Frontiers (American Accounting Association). Professor Sutton has published over 50 journal articles and made over 50 conference presentations on accounting information systems, auditing, and computers in accounting education. He has made continuing education presentations for both the international association and Phoenix Chapter of the Institute of Internal Auditors and the American Public Power Association, as well as several public accounting firms. He is a past chair of the Information Systems Section of the American Accounting Association. Among Professor Sutton's hobbies are 3-on-3 basketball tournaments, travel, skiing, and hiking.
Table of Contents
Part I: UNDERSTANDING INFORMATION SYSTEMS. 1. Introduction to Accounting Information Systems. 2. Enterprise Systems. 3. Electronic Business (E-Business) Systems. Part II: ORGANIZING AND MANAGING INFORMATION. 4. Documenting Information Systems. 5. Database Management Systems. 6. Relational Databases and SQL. Part III: ENTERPRISE RISK MANAGEMENT. 7. Controlling Information Systems: Introduction to Internal Control. 8. Controlling Information Systems: IT Processes. 9. Controlling Information Systems: Business Process Controls. Part IV: BUSINESS PROCESSES. 10. The Order Entry/Sales (OE/S) Process. 11. The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process. 12. The Purchasing Process. 13. The Accounts Payable/Cash Disbursement (AP/CD) Process. 14. The Human Resources Process (HR) Management and Payroll Processes. 15. Integrated Production Processes (IPP). 16. General Ledger and Business Reporting (GL/BR) Process. Glossary. Index.