Accounting information systems 13th chapter 8

Cover

Title Page

Copyright Page

Acknowledgments

Contents

Preface

PART I: Conceptual Foundations of Accounting Information Systems

CHAPTER 1 Accounting Information Systems: An Overview
- Introduction
- Information Needs and Business Processes
- Accounting Information Systems
- Summary and Case Conclusion
- Key Terms
- AIS IN ACTION: Chapter Quiz
- Discussion Questions
- Problems
- CASE 1-1 Ackoff's Management Misinformation Systems
- AIS IN ACTION SOLUTIONS: Quiz Key
CHAPTER 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
- Introduction
- Transaction Processing: The Data Processing Cycle
- Enterprise Resource Planning (ERP) Systems
- Key Terms
- Problems
- CASE 2-1 Bar Harbor Blueberry Farm
CHAPTER 3 Systems Documentation Techniques
- Introduction
- Data Flow Diagrams
- Flowcharts
- Business Process Diagrams
- Key Terms
- Comprehensive Problem
- Problems
- CASE 3-1 Dub 5
- Comprehensive Problem Solution
CHAPTER 4 Relational Databases
- Introduction
- Database Systems
- Relational Databases
- Database Systems and the Future of Accounting
- Key Terms
- Problems
- CASE 4-1 Research Project
- Appendix: Data Normalization
- Summary
- Second Normalization Example

PART II: Control and Audit of Accounting Information Systems

CHAPTER 5 Computer Fraud
- Introduction
- AIS threats
- Introduction to Fraud
- Who Perpetrates Fraud and Why
- Computer Fraud
- Preventing and Detecting Fraud and Abuse
- Key Terms
- Problems
- CASE 5-1 David L. Miller: Portrait of a White-Collar Criminal
- CASE 5-2 Heirloom Photo Plans
CHAPTER 6 Computer Fraud and abuse Techniques
- Introduction
- Computer Attacks and Abuse
- Social Engineering
- Malware
- Key Terms
- Problems
- CASE 6-1 Shadowcrew
CHAPTER 7 Control and Accounting Information Systems
- Introduction
- Overview of Control Concepts
- Control Frameworks
- The Internal Environment
- Objective Setting
- Event Identification
- Risk Assessment and Risk Response
- Control Activities
- Information and Communication
- Monitoring
- Key Terms
- Problems
- CASE 7-1 The Greater Providence Deposit & Trust Embezzlement
CHAPTER 8 Controls for Information Security
- Introduction
- Two Fundamental Information Security Concepts
- Understanding Targeted Attacks
- Preventive Controls
- Detective Controls
- Corrective Controls
- Security Implications of Virtualization and the Cloud
- Key Terms
- Problems
- CASE 8-1 Assessing Change Control and Change Management
- CASE 8-2 Role-Play: Designing an Effective Information Security Program
CHAPTER 9 Confidentiality and Privacy Controls
- Introduction
- Preserving confidentiality
- Privacy
- Encryption
- Key Terms
- Problems
- CASE 9-1 Protecting Privacy of Tax Returns
- CASE 9-2 Generally Accepted Privacy Principles
CHAPTER 10 Processing Integrity and Availability Controls
- Introduction
- Processing Integrity
- Availability
- Key Terms
- AIS IN ACTION: CHAPTER Quiz
- Problems
- CASE 10-1 Ensuring Systems Availability
- CASE 10-2 Ensuring Process Integrity in Spreadsheets
CHAPTER 11 Auditing Computer-Based Information Systems
- Introduction
- The Nature of Auditing
- Information Systems Audits
- Audit Software
- Operational Audits of an AIS
- Key Terms
- Problems
- CASE 11-1 Preston Manufacturing

PART III: Accounting Information Systems Applications

CHAPTER 12 The Revenue Cycle: Sales to Cash Collections
- Introduction
- Revenue Cycle Information System
- Sales Order Entry
- Shipping
- Billing
- Cash Collections
- Key Terms
- Problems
- CASE 12-1 Research Project: How CPA Firms Are Leveraging New Developments in IT
CHAPTER 13 The Expenditure Cycle: Purchasing to Cash Disbursements
- Introduction
- Expenditure Cycle Information System
- Ordering Materials, Supplies, and Services
- Receiving
- Approving Supplier Invoices
- Cash Disbursements
- Key Terms
- Problems
- CASE 13-1 Research Project: Impact of Information Technology on Expenditure Cycle Activities, Threats, and Controls
CHAPTER 14 The Production Cycle
- Introduction
- Production cycle Information System
- Product Design
- Planning and Scheduling
- Production Operations
- Cost Accounting
- Key Terms
- Problems
- CASE 14-1 The Accountant and CIM
CHAPTER 15 The Human Resources Management and Payroll Cycle
- Introduction
- HRM/Payroll Cycle Information System
- Payroll Cycle Activities
- Outsourcing options: Payroll Service Bureaus and Professional Employer Organizations
- Key Terms
- Problems
- CASE 15-1 Research Report: HRM/Payroll Opportunities for CPAs
CHAPTER 16 General Ledger and Reporting System
- Introduction
- General Ledger and Reporting System
- Update General Ledger
- Post Adjusting Entries
- Prepare Financial Statements
- Produce Managerial Reports
- Key Terms
- Problems
- CASE 16-1 Exploring XBRL Tools
- CASE 16-2 Evaluating a General Ledger Package
- CASE 16-3 Visualization tools for Big Data

PART IV: The REA Data Model

CHAPTER 17 Database Design Using the REA Data Model
- Introduction
- Database Design Process
- Entity-Relationship Diagrams
- The REA Data Model
- Developing an REA Diagram
- Key Terms
- Problems
- CASE 17-1 REA Data Modeling Extension
CHAPTER 18 Implementing an REA Model in a Relational Database
- Introduction
- Integrating REA Diagrams Across cycles
- Rules for combining ReA Diagrams
- Implementing an REA Diagram in a Relational Database
- Using REA Diagrams to Retrieve Information from a Database
- Key Term
- Problems
- CASE 18-1 Practical Database Design
CHAPTER 19 Special Topics in REA Modeling
- Introduction
- Additional Revenue and expenditure cycle Modeling topics
- Additional REA Features
- Production Cycle REA Model
- Combined HR/Payroll Data Model
- Financing Activities Data Model
- Problems
- CASE 19-1 Practical Database Assignment
- Appendix: Extending the REA Model to Include Information About Policies

PART V: The Systems Development Process

CHAPTER 20 Introduction to Systems development and Systems Analysis
- Introduction
- Systems Development
- Planning Systems Development
- Feasibility Analysis
- Behavioral Aspects of change
- Systems Analysis
- Key Terms
- Problems
- CASE 20-1 Audio Visual Corporation
CHAPTER 21 AIS Development Strategies
- Introduction
- Purchasing Software
- Development by In-House Information Systems Departments
- Outsourcing the System
- Business Process Management
- Prototyping
- Computer-Aided Software engineering
- Key Terms
- Comprehensive Problem Freedom from Telemarketers—the do Not Call List
- Problems
- CASE 21-1 Professional Salon Concepts
CHAPTER 22 Systems Design, Implementation, and Operation
- Introduction
- Conceptual Systems Design
- Physical Systems Design
- Systems Implementation
- Systems Conversion
- Operation and Maintenance
- Key Terms
- Comprehensive Problem Hershey's Big Bang ERP
- Problems
- CASE 22-1 Citizen's Gas Company

Glossary

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Index

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