Core Concepts of Accounting Information Systems

ISBN-13: 9781119586586 / Angielski / Miękka / 2019 / 544 str.

Mark G. Simkin;James L. Worrell;Arline A. Savage

Spis treści

Chapter 1 Accounting Information Systems and the Accountant 11.1 Introduction: Why Study Accounting Information Systems? 11.2 Careers in Accounting Information Systems 2Traditional Accounting Career Opportunities 2Systems Consulting 2Fraud Examiner or Forensic Accountant 3Information Technology Auditing and Security 4Predictive Analytics 51.3 Accounting and IT 6Financial Accounting 6Managerial Accounting 9Auditing 12Taxation 141.4 What are Accounting Information Systems? 14Accounting Information Systems 14The Role of Accounting Information Systems in Organizations 181.5 What's New in Accounting Information Systems? 19Cloud Computing--Impact for Accountants 19Corporate Responsibility Reporting 20Suspicious Activity Reporting 21Forensic Accounting, Governmental Accountants, and Terrorism 22Corporate Scandals and Accounting 22Chapter 2 Accounting on the Internet 322.1 Introduction 322.2 The Internet and World Wide Web 33Internet Addresses and Software 33Intranets and Extranets 34The World Wide Web, HTML, and IDEA 35Groupware, Electronic Conferencing, and Blogs 35Social Media and its Value to Accountants 362.3 XBRL--Financial Reporting on the Internet 37XBRL Instance Documents and Taxonomies 38The Benefits and Drawbacks of XBRL 38The Current Status of XBRL 402.4 Electronic Business 41e-Accounting 41Retail Sales 42E-Payments, E-Wallets, and Virtual Currencies 43B2C, B2B, and C2C E-Commerce 46Electronic Data Interchange 47Cloud Computing 482.5 Privacy and Security on the Internet 51Identity Theft and Privacy 51Security 53Spam, Phishing, Spoofing, and Ransomware 53Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers 54Data Encryption 57Digital Signatures and Digital Time Stamping 58Chapter 3 Information Technology and AISs 693.1 Introduction 693.2 The Importance of Information Technology to Accountants 70Six Reasons 70The Top 10 Information Technologies 713.3 Input, Processing, and Output Devices 72Input Devices 72Central Processing Units 78Output Devices 803.4 Secondary Storage Devices 81Magnetic (Hard) Disks 82CD-ROMs, DVDs, and Blu-Ray Discs 83Flash Memory 84Image Processing and Record Management Systems 843.5 Data Communications and Networks 85Communication Channels and Protocols 85Local and Wide Area Networks 86Client/Server Computing 89Wireless Data Communications 90Cloud Computing 933.6 Computer Software 93Operating Systems 93Application Software 94Programming Languages 95Chapter 4 Accounting and Data Analytics 1094.1 Introduction 1094.2 Big Data 110Volume 110Velocity 110Variety 111Veracity 1124.3 Analyzing Data 112Data Procurement 113Data Provisioning 115Data Analysis 116Presentation 1174.4 Enabling Technologies and Tools 118Data Access 118Analysis and Data Visualization Tools 1214.5 Data Analytics and the Accounting Profession 123Tax Accounting 123Managerial Accounting 124Assurance and Compliance 125Chapter 5 Integrated Accounting and Enterprise Software 1345.1 Introduction 1345.2 Integrated Accounting Software 135Small Business Accounting Software 136Mid-Range and Large-Scale Accounting Software 138Specialized Accounting Information Systems 1385.3 Enterprise-Wide Information Systems 139Enterprise System Functionality 140The Architecture of Enterprise Systems 142Business Processes and ERP Systems 145Benefits and Risks of Enterprise Systems 1455.4 Selecting a Software Package 149When is a New AIS Needed? 149Selecting the Right Software 149Chapter 6 Introduction to Internal Control Systems and Risk Management 1636.1 Introduction 163Definition of Internal Control 164Internal Control Systems 1656.2 COSO Internal Control--Integrated Framework 1652013 COSO Report 1656.3 Enterprise Risk Management 169COSO ERM Introduction 1692004 ERM Framework 1692017 ERM Framework 171Risk Governance and Culture 172Risk, Strategy, and Objective Setting 173Risk in Execution 174Risk Information, Communication, and Reporting 174Monitoring Enterprise Risk Management Performance 1756.4 Examples of Control Activities 175Good Audit Trail 175Sound Personnel Policies and Procedures 175Separation of Duties 177Physical Protection of Assets 1796.5 Monitoring Internal Control Systems 183Reviews of Operating Performance 183COSO Guidance on Monitoring 183Operating Performance vs. Monitoring 183COBIT 5 1846.6 Types of Controls 186Preventive Controls 186Detective Controls 187Corrective Controls 187Discerning Between Preventive, Detective, and Corrective Controls 1876.7 Evaluating Controls 188Requirements of the Sarbanes-Oxley Act 188Cost-Benefit Analysis 188A Risk Matrix 190Chapter 7 Computer Controls for Organizations and Accounting Information Systems 2007.1 Introduction 2007.2 Enterprise-Level Controls 201Risk Assessment and Security Policies 202Designing a Security Policy 202Integrated Security for the Organization 2037.3 General Controls for Information Technology 204Access to Data, Hardware, and Software 204Personnel Policies to Protect Systems and Data 209Additional Policies to Protect Systems and Data 2117.4 Application Controls for Transaction Processing 217Input Controls 218Processing Controls 221Output Controls 223Chapter 8 Accounting Information Systems and Business Processes: Part I 2348.1 Introduction 2348.2 Business Process Fundamentals 235Overview of the Financial Accounting Cycle 235Coding Systems 2368.3 Collecting and Reporting Accounting Information 237Designing Reports 238From Source Documents to Output Reports 2398.4 The Sales Process 241Objectives of the Sales Process 242Inputs to the Sales Process 243Outputs of the Sales Process 2468.5 The Purchasing Process 247Objectives of the Purchasing Process 247Inputs to the Purchasing Process 250Outputs of the Purchasing Process 2518.6 Current Trends in Business Processes 254Business Process Outsourcing (BPO) 254Business Process Management Software 256Chapter 9 Accounting Information Systems and Business Processes: Part II 2669.1 Introduction 2669.2 The Resource Management Process 267Human Resource Management 267Fixed-Asset Management 2709.3 The Production Process 272Objectives of the Production Process 272Inputs to the Production Process 277Outputs of the Production Process 2789.4 The Financing Process 279Objectives of the Financing Process 279Inputs to the Financing Process 281Outputs of the Financing Process 2819.5 Business Processes in Special Industries 282Professional Service Organizations 283Not-for-Profit Organizations 283Health Care Organizations 2859.6 Business Process Reengineering 287Why Reengineering Sometimes Fails 288Chapter 10 Cybercrime, Fraud, and Ethics 29610.1 Introduction 29610.2 Cybercrime and Fraud 297Distinguishing between Cybercrime and Fraud 297Cybercrime Legislation 300Cybercrime Statistics 30310.3 Examples of Cybercrime 304Compromising Valuable Information 304Hacking 305Denial of Service 30710.4 Preventing and Detecting Cybercrime and Fraud 309Enlist Top-Management Support 309Increase Employee Awareness and Education 309Assess Security Policies and Protect Passwords 310Implement Controls 311Identify Computer Criminals 312Maintain Physical Security 313Recognize the Symptoms of Employee Fraud 314Use Data-Driven Techniques 316Employ Forensic Accountants 31610.5 Ethical Issues, Privacy, and Identity Theft 317Ethical Issues and Professional Associations 317Meeting the Ethical Challenges 318Privacy 319Company Policies with Respect to Privacy 320Identity Theft 320Chapter 11 Information Technology Auditing 32911.1 Introduction 32911.2 The Audit Function 330Internal versus External Auditing 330Information Technology Auditing 331Evaluating the Effectiveness of Information Systems Controls 33511.3 The Information Technology Auditor's Toolkit 337Auditing Software 337People Skills 34011.4 Auditing Computerized Accounting Information Systems 340Testing Computer Programs 341Validating Computer Programs 342Review of Systems Software 343Validating Users and Access Privileges 344Continuous Auditing 34511.5 Information Technology Auditing Today 347Information Technology Governance 347The Sarbanes-Oxley Act of 2002 347Auditing Standard No. 2201 (AS 2201) 349ISACA Information Technology Assurance Framework 350IIA's Global Technology Audit Guides and Guide to the Assessment of IT Risk series 351Chapter 12 Documenting Accounting Information Systems 35812.1 Introduction 35812.2 Why Documentation is Important 35912.3 Primary Documentation Tools 362Data Flow Diagrams 363Document Flowcharts 368System Flowcharts 37212.4 Other Documentation Tools 377Program Flowcharts 378Decision Tables and Decision Trees 379Software Tools for Graphical Documentation and SOX Compliance 38112.5 End-User Computing and Documentation 383The Importance of End-User Documentation 383Policies for End-User Computing and Documentation 385Chapter 13 Developing and Implementing Effective Accounting Information Systems 39813.1 Introduction 39813.2 The Systems Development Life Cycle 399Four Stages in the Systems Development Life Cycle 399Systems Studies and Accounting Information Systems 40113.3 Systems Planning 401Planning for Success 401Investigating Current Systems 40313.4 Systems Analysis 403Understanding Organizational Goals 403Systems Survey Work 404Data Analysis 406Evaluating System Feasibility 40613.5 Detailed Systems Design and Acquisition 408Designing System Outputs, Processes, and Inputs 409The System Specifications Report 412Choosing an Accounting Information System 413Outsourcing 41613.6 Implementation, Follow-Up, and Maintenance 417Implementation Activities 417Managing Implementation Projects 419Postimplementation Review 421System Maintenance 422Chapter 14 Database Design 43414.1 Introduction 43414.2 An Overview of Databases 434What is a Database? 435Significance of Databases 435Storing Data in Databases 437Additional Database Issues 43914.3 Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach 442Step 1--Identify Business and Economic Events 443Step 2--Identify Entities 444Step 3--Identify Relationships 444Step 4--Create Entity-Relationship Diagrams 445Step 5--Identify Attributes of Entities 446Step 6--Convert E-R Diagrams into Database Tables 44714.4 Normalization 449First Normal Form 449Second Normal Form 450Third Normal Form 451Chapter 15 Organizing and Manipulating the Data in Databases 46215.1 Introduction 46215.2 Creating Database Tables in Microsoft Access 463Database Management Systems 463Using Microsoft Access 463Creating Database Tables 464Creating Relationships 46615.3 Entering Data in Database Tables 468Creating Records 468Ensuring Valid and Accurate Data Entry 469Tips for Creating Database Tables and Records 47215.4 Extracting Data from Databases: Data Manipulation Languages (DMLs) 473Creating Select Queries 473Creating Action Queries 477Guidelines for Creating Queries 478Structured Query Language (SQL) 478Sorting, Indexing, and Database Programming 479Chapter 16 Database Forms and Reports 49016.1 Introduction 49016.2 Forms 490Creating Simple Forms 492Using Forms for Input and Output Tasks 496Subforms: Showing Data from Multiple Tables 497Concluding Remarks about Forms 49816.3 Reports 498Creating Simple Reports 499Creating Reports with Calculated Fields 502Creating Reports with Grouped Data 504Concluding Remarks about Reports 506Glossary (Available online at http://www.wiley.com/college/simkin)Index 516