Accounting Information Systems: Controls and Processes, 4th Asia Edition

ISBN: 9781119667445

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.

Features

  • Introduces Process Maps, tools used to present business processes in a clear and simple manner.
  • Emphasises the business side of business processes to provide more context for the systems.
  • Features a continuing case found at the end of all chapters to help students follow the progression of topics in a practical context.
Leslie Turner
Andrea B. Weickgenannt
Mary Kay Copeland
Module 1: Introduction Defines business processes AIS, and all foundational concepts.

Chapter 1. Introduction to AIS
Chapter 2. Foundational Concepts of the AIS

Module 2: Control Environment Describes the proper control environment to oversee and control processes.

Chapter 3. Fraud, Ethics, and Internal Control
Chapter 4. Internal Controls and Risks in IT Systems
Chapter 5. IT Governance
Chapter 6. Enterprise Resource Planning (ERP) Systems
Chapter 7. Auditing Information Technology-Based Processes

Module 3: Business Processes The sets of business processes and the internal controls in organizations.

Chapter 8. Revenue and Cash Collection Processes and Controls
Chapter 9. Expenditures Processes and Controls—Purchases
Chapter 10. Expenditures Processes and Controls—Payroll and Fixed Assets
Chapter 11. Conversion Processes and Controls
Chapter 12. Administrative Processes and Controls

Module 4: IT Infrastructure to Enable Processes The hardware, software, and systems that support business processes.

Chapter 13. Data and Databases
Chapter 14. E-Commerce and E-Business

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E-Text: 9781119672371
Textbook: 9781119667445