THE ACCOUNTING INFORMATION SYSTEM

... control with the advent of technology such as software development that allows systematic data Accounting Information Systems (AIS) and Knowledge Management: A Case Study 41 monthly basis, which ... existing value of accountants. AIS also provide information on both actual and budget data of the organisation that helps company’s management to plan and contro...

Ngày tải lên: 17/02/2014, 09:20

... Scope Audit of the Student Information System Tuition and Accounts Receivable Module as of June 1999 October 1999 Financial Audit Division Office of the Legislative Auditor State of Minnesota 99-53 Centennial ... 1-800-627-3529 email: auditor @state. mn.us URL: http://www.auditor.leg .state. mn.us Minnesota State Colleges and Universities I...

Ngày tải lên: 19/06/2014, 17:20

... to the Minnesota State Colleges and Universities Information Systems Application Review of the accounts receivable module of the Integrated Student Information System (ISRS). Development and ... combine them into a group. Once the system has determined the instructional unit and tuition group, it checks the student record to determine the s...

Ngày tải lên: 19/06/2014, 17:20

... Menu-Driven Accounting System ✔ Computer systems are organized by function or task. ✔ Computer systems usually have a choice of processing options on a “menu.” Menu-Driven Accounting System General ... relationship Basic Features Objective 3 Understand how spreadsheets are used in accounting. Describe an effective accounting information system. Objective 1 Ana’s Bou...

Ngày tải lên: 19/06/2014, 18:20

... Official written policies and procedures should be documented for all of the Supervisor’s accounting information systems. Condition : We noted that written policies and procedures are not ... control policies and procedures should be in place and implemented to ensure the timely performance of controls and timely review and evalua...

Ngày tải lên: 20/06/2014, 03:20

... Operational Practices 11 5 Evaluating Systems Software 11 6 Operating Systems 11 6 Database Management Systems 12 0 Multi-Tier Client/Server Configuration Implications 12 3 Security Packages 12 5 Operations ... in the work papers and explained in the final report, should the auditor continue to be associated with the audit after these potential 30 Chapter 1 Maintainin...

Ngày tải lên: 13/08/2014, 12:21

... can trust the programmer who developed the tools of the CAATs C. Whether the source and object codes of the programs of the CAATs match D. The extent of the invasive access necessary to the production environment 24 . ... Give the auditor a view of the big picture of what the key control issue are based on the risk and management input B. Enable the auditor to...

Ngày tải lên: 13/08/2014, 12:21

... Questions Here is a sampling of questions in the format of the CISA exam. These questions are related to the management, planning, and the organization of information systems, and will help test your understanding ... tracking systems and reported and turned over to the next shift. Either the operators relieving the list of the last shift would continue the resolutio...

Ngày tải lên: 13/08/2014, 12:21

... of the potential downside consequences Protection of Information Assets 183 16. In a media management system review, the IS auditor does not need to concern themselves with A. Whether the systems ... of the following is the most effective method of assessing the controls over the hardware maintenance process? A. Look at the hardware and assess whether the maintenance...

Ngày tải lên: 13/08/2014, 12:21

... process where the user, sitting inside the secure net- work, accesses the services on the untrusted Internet by using the proxy server as their surrogate and making the request for them. They are ... actually done from the historic information gathered during the security incidents so the IS organization can learn from the mistakes of the past. You should determine wha...

Ngày tải lên: 13/08/2014, 12:21

... roll back of the request and negating the signed transaction. Protection of Information Assets 295 Sample Questions Here is a sampling of questions in the format of the CISA exam. These questions ... from and the one the manual was developed to address. Change logs and dates depicting the currentness of the documentation in hand also will be helpful in determining the...

Ngày tải lên: 13/08/2014, 12:21

... investigation of the need to customize the vendor application to meet the needs of the business ■■ The need to maintain the customized code with the application revi- sions in the future ■■ The need ... permissions There are many other examples, depending on the business processes being supported, the intended use cases of the solution being developed, and the operat...

Ngày tải lên: 13/08/2014, 12:21

... Organization of Information Systems. ” Like other manage- ment controls, their design and use will give the IS auditor some indica- tions of the effectiveness of the business process that the information Business ... of the vendors received more information about the bid request than the others did. D. Some of the bidders on the vendor list were not capable of respo...

Ngày tải lên: 13/08/2014, 12:21

... balance The Accounting Information System The Accounting Information System The Accounting Information System The Accounting Information System 3-5 The Accounting Information System The Accounting Information ... Information System The Accounting Information System The Accounting Information System The Accounting Informati...

Ngày tải lên: 27/10/2014, 08:50