Accounting Information Systems and Internal Control

ISBN-13: 9780470753958 / Angielski / Miękka / 2009 / 396 str.

The Netherlands) Schelleman Caren (Maastricht University

Opis

Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control. The second edition of Accounting Information Systems and Internal Control:

• Places internal control in the context of other related disciplines.
• Discusses contemporary developments in the field of internal control.
• Explores the relationship between internal control and management control as means to achieve organizational control.
• Examines the dynamics of internal control and IT.
• Provides tools and techniques for documenting and evaluating internal control systems.
• Discusses the process approach to designing and evaluating internal control systems.
• Introduces the contemporary typology approach to designing and evaluating internal control systems, focusing on internal controls that are applicable in various types of organization, including trade, production, service (including knowledge intensive firms and telecoms), financial industry and governmental organizations.
• Illustrates practical internal control issues using articles from several major international newspapers such as the Financial Times, the Guardian, The New York Times and the Washington Post.

Accounting Information Systems and Internal Control has been written for students in Accounting Information Systems and Internal Control courses at advanced undergraduate, graduate and postgraduate levels. A website accompanies the book and provides case studies, PowerPoint slides, an instructor's manual together with questions and answers: www.wileyeurope.com/college/vaassen

Spis treści

About the Authors vii

Preface ix

PART I Foundations of Internal Control 1

1 Organizations and their Systems 3

2 Internal Control 27

3 Bridging the Gap between Internal Control and Management Control 57

4 The Dynamics of Control and IT 77

5 Documenting and Evaluating Internal Control Systems 119

PART II Internal Control in Various Organizational Processes 141

6 Organizational Processes 143

7 The Purchasing Process 149

8 The Inventory Process 163

9 The Production Process 175

10 The Sales Process 187

11 Secondary Processes 201

PART III Internal Control in Various Types of Organizations 213

12 Typology of Organizations 215

13 Trade Organizations 229

14 Production Organizations 247

15 Service Organizations with a Limited Flow of Goods 277

16 Service Organizations that Put Space and Electronic Capacity at their Customers Disposal 297

17 Service Organizations that Put Knowledge and Skills at their Customers Disposal 321

18 Governmental and Other Not–for–profi t Organizations 351

Bibliography 363

Glossary 365

Index 377

O autorze

Eddy Vaassen is Professor of Accounting Information Systems at Maastricht University and the University of Amsterdam, where he is the director of the international Executive Master of Finance and Control program. He has co–authored various texts and papers on accounting information systems, internal control, management control and auditing.

Roger Meuwissen is Professor of Control and Auditing and the vice–dean of education at the School of Business and Economics at Maastricht University. He is co–author of several textbooks on Internal Control and Accounting Information Systems.

Caren Schelleman is an assistant Professor at Maastricht University. She develops, coordinates and teaches courses on Internal Control and Auditing at both undergraduate and graduate levels.