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Copyright, ii
Preface, x
Part I. Introduction to Accounting Information Systems, 1
Chapter 1. Accounting Information Systems: An Overview, 1
Accounting Information Systems and Business Organizations, 1
Information and Decisions, 1
Information Systems, 3
Accounting Information Systems and Application Architecture, 5
Business Processes, 8
Business Process Reference Models, 8
Internal Control Process, 12
Accounting and Information Technology, 15
The Information System Function, 15
End-User Computing, 17
Quick-Response Technology, 18
The Accountant and Systems Development, 23
The Nature of Systems Development, 23
Business Process Blueprinting, 24
Behavioral Considerations in Systems Development, 25
Green IT: Designing for Sustainability, 25
Summary, 26
Glossary, 26
Webliography, 28
Chapter Quiz, 28
Review Questions, 29
Discussion Questions and Problems, 30
Web Research Assignments, 34
Answers to Chapter Quiz, 37
Chapter 2. Systems Techniques and Documentation, 38
Users of Systems Techniques, 38
Use of Systems Techniques in Auditing, 38
Use of Systems Techniques in Systems Development, 39
Use of Systems Techniques by Sarbanes–Oxley Act Compliance Participants, 40
Systems Techniques, 41
Flowcharting Symbols, 41
Symbol Use in Flowcharting, 43
IPO and HIPO Charts, 45
Systems and Program Flowcharts, 46
Logical Data Flow Diagrams, 46
Logical Data Flow Diagrams and Structured Analysis, 47
Analytic, Document, and Forms Distribution Flowcharts, 48
Analytic Flowcharting Illustration, 50
Unified Modeling Language™, 55
Business Process Diagrams, 57
Narrative Techniques, 60
Resource Utilization Analysis, 62
Decision Analysis Techniques, 64
Software for Systems Techniques, 65
Summary, 66
Glossary, 68
Webliography, 68
Chapter Quiz, 69
Review Problem, 70
Review Questions, 71
Discussion Questions and Problems, 71
Web Research Assignments, 78
Answers to Chapter Quiz, 80
Chapter 3. eBusiness and eCommerce, 81
Introduction: Electronic Business and Electronic Commerce, 81
Electronic Networks, 81
Client and Servers, 84
eBusiness and Enterprise Architecture, 86
The Business Architecture, 88
The Data Architecture, 88
The Applications Architecture, 92
The Technical Architecture, 95
Enterprise Architecture Frameworks, 96
Business Process Frameworks and Reference Models, 96
eBusiness Architectures, 97
eCommerce Technologies, 98
Introduction, 98
Types of Encryption Systems, 98
Security Issues for Public-Key Encryption Systems, 103
Cryptanalysis Attacks, 103
Factoring Attacks, 103
Key Management, 104
Electronic Commerce Technologies: Issues and Applications, 107
Privacy Issues, 107
The Internet Store, 110
Integrating the Web Store with the Accounting System, 111
Trust in eCommerce: Privacy, Business Practices, and Transaction Integrity, 112
Summary, 113
Glossary, 115
Webliography, 118
Chapter Quiz, 119
Review Questions, 120
Discussion Questions and Problems, 120
Web Research Assignments, 124
Answers to Chapter Quiz, 127
Chapter 4. Transaction Processing and the Internal Control Process, 128
The Necessity for Controls, 128
Enterprise Risk Management, 128
Controls and Exposures, 129
Common Exposures, 129
Fraud and White-Collar Crime, 130
Computer Processing and Exposures, 132
Control Objectives and Transaction Cycles, 133
Components of the Internal Control Process, 133
External Influences Concerning an Entity and Internal Control, 134
Compliance with SOX Section 404, 137
The Impact of the Business Environment on Internal Control, 138
Control Environment, 138
Risk Assessment, 144
Control Activities, 144
Information and Communication, 147
Monitoring, 148
Transaction Processing Controls, 149
General Controls, 149
Application Controls, 151
Preventative, Detective, and Corrective Controls, 155
Communicating the Objectives of Internal Control, 156
Goals and Behavior Patterns, 156
Analysis of Internal Control Processes, 158
Analytic Techniques, 158
Internal Control and Compliance in Small Business and Small Public Companies, 161
Illustration of an Internal Control Analysis, 162
Summary, 163
Glossary, 164
Webliography, 165
Chapter Quiz, 166
Review Problem, 167
Solution to Review Problem, 167
Assignment of Functions, 167
Review Questions, 167
Discussion Questions and Problems, 168
Web Research Assignments, 178
Answers to Chapter Quiz, 180
Chapter 5. Information Security, 181
An Overview of Computer and Information Systems Security, 181
The Information Security Management System Life Cycle, 182
International Standards for Information Security, 182
The Information Security System in the Organization, 183
Analyzing Vulnerabilities and Threats, 183
Vulnerabilities and Threats, 184
The Seriousness of Information Systems Fraud, 184
Individuals Posing a Threat to the Information System, 185
Methods of Attack by Information Systems Personnel and Users, 192
The Information Security Management System, 195
The Control Environment, 195
Controls for Active Threats, 197
Controls for Passive Threats, 201
Internet Security—Special System and Configuration Considerations, 202
Disaster Risk Management, 205
Preventing Disasters, 205
Contingency Planning for Disasters, 206
Compliance Standards, 207
Information Security Standards, 207
Business Continuity Planning and Disaster Recovery Standards, 209
Summary, 209
Glossary, 211
Webliography, 214
Chapter Quiz, 214
Review Problem, 215
Solution to Review Problem, 215
Review Questions, 216
Discussion Questions and Problems, 216
Web Research Assignments, 224
Answers to Chapter Quiz, 227
Part II. Business Processes, 228
Chapter 6. Electronic Data Processing Systems, 228
The Input System, 228
Manual Input Systems, 228
Electronic Input Systems, 233
The Processing System, 235
Types of Files, 235
Generic File Processing Operations, 236
Manual Processing Systems, 236
Electronic Processing Systems, 246
Real-Time Sales Systems, 247
The Output System, 252
Summary, 253
Glossary, 254
Webliography, 254
Chapter Quiz, 255
Review Problem, 255
Solution to Review Problem, 255
Review Questions, 256
Discussion Questions and Problems, 256
Web Research Assignments, 266
Answers to Chapter Quiz, 268
Chapter 7. Revenue Cycle Processes, 269
Sales Business Process, 269
Overview, 269
SAP ERP Illustration, 271
Standard Order Processing in SAP ERP, 276
Transaction Cycle Controls in Order Processing, 277
Order Entry, 278
Credit, 278
Inventory, 279
Shipping, 279
Billing and Accounts Receivable, 280
General Ledger, 280
Sarbanes–Oxley Compliance: Sales Business Process, 281
Customer Account Management Business Process, 283
Accounts Receivable, 283
Transaction Controls in the Accounts Receivable Business Process, 284
Cash Receipts, 284
Billing, 284
Accounts Receivable, 284
Credit, 285
General Ledger, 285
Sales Returns and Allowances, 286
Write-Off of Accounts Receivable, 286
Sarbanes–Oxley Compliance: Accounts Receivable Business Process, 287
Cash-Received-on-Account Business Process, 287
Overview, 287
Lock-Box Collection Systems, 292
Cash-Sales Business Process, 292
Summary, 293
Glossary, 294
Webliography, 294
Chapter Quiz, 294
Review Problem, 295
Solution to Review Problem, 295
Review Questions, 296
Discussion Questions and Problems, 297
Web Research Assignments, 305
Answers to Chapter Quiz, 307
Chapter 8. Procurement and Human Resource Business Processes, 308
The Procurement Business Process, 308
Overview, 308
Requirement Determination, 309
Selection of Source(s), 310
Request for Quotation, 310
Selection of a Vendor, 311
Issuing of a Purchase Order, 311
Receipt of the Goods, 312
Invoice Verification, 313
Vendor Payment, 313
Master Records, 313
Transaction Cycle Controls over Procurement, 314
Requisitioning (Stores), 314
Purchasing, 316
Receiving, 317
Stores, 318
Accounts Payable, 318
Additional Control Features, 318
Integrity of the Procurement Business Process, 319
The Attribute Rating Approach to Vendor Selection, 320
Sarbanes–Oxley Compliance: Procurement Business Process, 320
Cash Disbursements Business Process, 321
Accounts Payable, 321
Cash Disbursements, 322
General Ledger, 322
Internal Audit, 322
Voucher Systems, 322
Posting of Payables, 323
Human Resource Management Business Process, 324
HR Processing in SAP ERP, 324
HR Data Structure, 325
Transaction Cycle Controls in Payroll Processing, 326
Personnel, 328
Timekeeping, 328
Payroll, 328
Other Controls in Payroll, 328
Sarbanes–Oxley Compliance: Payroll Business Process, 329
Payroll Processing Requirements, 329
Summary, 330
Glossary, 331
Webliography, 331
Chapter Quiz, 332
Review Problem, 332
Solution to Review Problem, 333
Review Questions, 334
Discussion Questions and Problems, 335
Web Research Assignments, 347
Answers to Chapter Quiz, 349
Chapter 9. The Production Business Process, 350
The Production Business Process, 350
Production Planning and Control, 350
Inventory Control, 354
Lean Production, 355
Property Accounting Applications, 356
Quick-Response Manufacturing Systems, 358
Components of Quick-Response Manufacturing Systems, 358
Transaction Processing in Quick-Response Manufacturing Systems, 362
Special Internal Control Considerations, 370
Summary, 371
Glossary, 371
Webliography, 372
Chapter Quiz, 373
Review Problem, 373
Solution to Review Problem, 374
Review Questions, 374
Discussion Questions and Problems, 374
Web Research Assignments, 379
Answers to Chapter Quiz, 382
Part III. Systems Development, 383
Chapter 10. Systems Planning, Analysis, and Design, 383
General Overview, 383
Overview of Systems Planning and Analysis, 385
Systems Planning and Feasibility Analysis, 386
Systems Planning and Top Management, 386
Steering Committee, 387
Developing Objectives and System Constraints, 387
Developing a Strategic Systems Plan, 387
Identifying Individual Projects for Priority, 387
Commissioning the Systems Project, 388
The Steps in Systems Analysis, 388
Phase 1: Survey Current System, 388
Phase 2: Identify Information Needs, 390
Phase 3: Identify the Systems Requirements, 391
Phase 4: Develop a Systems Analysis Report, 391
Fact-Gathering Techniques, 392
Techniques for Organizing Facts, 392
Structured Systems Analysis and Design, 393
Logical Flow and Business Process Diagrams Versus Flowcharts, 393
Systems Design Versus Systems Analysis, 394
The Steps in Structured Systems Analysis, 394
Iterative Systems Development, 396
Object-Oriented Design and Analysis, 397
Diagrams in Process Orientation Versus Object Orientation, 398
Overview of Systems Design, 398
Steps in Systems Design, 399
Evaluating Design Alternatives, 399
Preparing Design Specifications, 402
Preparing and Submitting the Systems Design Specifications, 402
Business Process Blueprinting, 403
General Design Considerations, 403
Output Design, 403
Database Design, 404
Data Processing, 405
Data Input, 405
Controls and Security Measures, 405
Design Techniques, 405
Forms Design, 405
Database Design, 406
Systems Design Packages, 406
Choosing Software and Hardware, 407
Conventional Wisdom in Systems Development, 408
Summary, 410
Glossary, 412
Webliography, 413
Chapter Quiz, 413
Review Questions, 414
Discussion Questions and Problems, 415
Web Research Assignments, 419
Answers to Chapter Quiz, 421
Appendix: System Modeling, 422
Chapter 11. Systems Project Management, Implementation, Operation, Control, 425
Overview, 425
Systems Implementation, 425
Establishing Plans and Controls for Implementation, 425
Executing Implementation Activities, 428
Evaluating the New System, 431
Planning and Organizing a Systems Project, 431
Project Selection, 431
The Project Team, 431
Project Breakdown into Tasks and Phases, 433
Time Estimates, 433
Project Accounting, 436
The Project Development Environment, 437
All-in-One and Integrated Platforms, 440
Control Over Nonfinancial Information Systems Resources, 441
Auditing the Information System, 441
Maintaining and Modifying the System, 441
Summary, 442
Glossary, 442
Webliography, 443
Chapter Quiz, 443
Review Questions, 444
Discussion Questions and Problems, 444
Web Research Assignments, 445
Answers to Chapter Quiz, 447
Part IV. Contemporary Information Systems Technology, 448
Chapter 12. Data Management Concepts, 448
Introductory Terminology, 448
Databases, 448
Basic Database Elements: Fields, Data Items, Attributes, and Elements, 449
Data Occurrences, 449
Fixed- and Variable-Length Records, 449
Record Key and File Sequence, 452
Database Management Systems and Their Architecture, 453
Conceptual Architecture, 453
Database Architecture at the Logical Level: Logical Data Structures, 455
Database Architecture: The Physical Level, 461
Economic Relations Between File Organization Techniques, 467
Physical Architecture, Hardware, and Response Time, 469
Database Architecture and Database Development, 469
Other Types of Logical Structures and Related Databases, 470
Acid: Reliable Processing of Database Transactions, 471
Database Management Systems and Databases in Practice, 471
SQL Data Manipulation Language, 473
High-Level Query Languages, 475
Reporting Solutions, 476
Why Database Management Systems Are Needed, 476
Database Documentation and Administration, 478
Summary, 479
Glossary, 480
Webliography, 482
Chapter Quiz, 482
Review Problem, 483
Solution to Review Problem, 483
Review Questions, 483
Discussion Questions and Problems, 483
Web Research Assignments, 488
Answers to Chapter Quiz, 491
Chapter 13. Auditing Information Technology, 492
Information Systems Auditing Concepts, 492
Structure of a Financial Statement Audit, 492
Auditing Around the Computer, 493
Auditing Through the Computer, 494
Auditing with the Computer, 494
Risk-Based Auditing, 495
Information Systems Auditing Technology, 496
Test Data, 496
Integrated-Test-Facility Approach, 497
Parallel Simulation, 499
Audit Software, 499
Embedded Audit Routines, 500
Extended Records, 501
Snapshot, 501
Tracing, 501
Review-of-Systems Documentation, 502
Control Flowcharting, 502
Mapping, 503
Types of Information Systems Audits, 503
General Approach to an Information Systems Audit, 503
Information Systems Application Audits, 504
Application Systems Development Audits, 504
Computer Service Center Audits, 505
Auditing Service-Oriented Architectures, 506
IT Governance and COBIT, 506
COBIT, 506
COBIT and Sarbanes–Oxley Compliance, 511
Professional Certifications Relating to IT Governance, 512
Summary, 512
Glossary, 513
Webliograpy, 514
Chapter Quiz, 514
Review Problem, 515
Solution to Review Problem, 515
Review Questions, 515
Discussion Questions and Problems, 516
Web Research Assignments, 521
Answers to Chapter Quiz, 524
Index, 525

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