Synopses & Reviews
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.
Table of Contents
I. CONCEPTUAL FOUNDATIONS.
1. Accounting Information Systems: An Overview.
2. Overview of Business Process.
3. Systems Development and Documentation Techniques.
4. Relational Databases.
II. CONTROL AND AUDIT OF ACCOUNTING INFORMATION SYSTEMS.
5. Computer Fraud and Security.
6. Control and Accounting Information Systems.
7. Computer-based Information Systems Control I.
8. Computer-based Information Systems Control II.
9. Auditing of Computer-Based Information Systems.
III. ACCOUNTING INFORMATION SYSTEMS APPLICATIONS.
10. The Revenue Cycle: Sales and Cash Collections.
11. The Expenditure Cycle: Purchasing and Cash Distributions.
12. The Production Cycle.
13. The Human Resources Management and Payroll Cycle.
14. General Ledger and Reporting System.
IV. Data Modeling.
15. Database Design Using the REA data model
16. Implementing an REA model in a relational database
17. Special topics in REA modeling
V. THE SYSTEMS DEVELOPMENT PROCESS.
18. Introduction to Systems Development and Systems Analysis.
19. AIS Development Strategies.
20. Systems Design, Implementation, and Operation.