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Core Concepts of Accounting Information Systems - Mark G. Simkin, James L. Worrell, Arline A. Savage

Core Concepts of Accounting Information Systems

Buch | Softcover
544 Seiten
2018 | 14th Revised edition
John Wiley & Sons Inc (Verlag)
978-1-119-37366-7 (ISBN)
CHF 206,85 inkl. MwSt
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Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate, undergraduate, or community college level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS.

Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, and discussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance.

Mark G. Simkin received his A.B. degree from Brandeis University and his M.B.A. and Ph.D. degrees from the University of California, Berkeley. Before assuming his present position of professor in the Department of Information Systems, University of Nevada, Professor Simkin taught in the Department of Decision Sciences at the University of Hawaii. He has also taught at California State University, Hayward, and the Japan America Institute of Decision Sciences, Honolulu; worked as a research analyst at the Institute of Business and Economic Research at the University of California, Berkeley; programmed computers at IBM's Industrial Development—Finance Headquarters in White Plains, New York; and acted as a computer consultant to business companies in California, Hawaii, and Nevada. Dr. Simkin is the author of more than 100 articles that have been published in journals such as Decision Sciences, JASA, The Journal of Accountancy, Communications of the ACM, Interfaces, The Review of Business and Economic Research, Decision Sciences Journal of Innovative Education, Information Systems Control Journal, and the ISACA Journal. James L. "Jamey" Worrell received his B.S. (Accounting), M.Acc. (Information Systems), and Ph.D. (Management Information Systems) from Florida State University. He is a Certified Public Accountant (Florida), Certified Information Systems Auditor and Certified Internal Auditor. Before assuming his present position as Associate Professor in the Department of Accounting and Finance at the University of Alabama at Birmingham, Dr. Worrell spent over a decade in industry, serving as an auditor for the State of Florida, an IT auditor and information security consultant for PricewaterhouseCoopers, and Lead IT Internal Auditor for Raymond James Financial. A recipient of UAB's President's Award for Excellence in Teaching, Dr. Worrell has developed courses at the undergraduate and graduate levels in accounting information systems, internal auditing, IT governance, IT audit, and IT strategy/management. His research has been published in journals such as International Journal of Accounting Information Systems, Issues in Accounting Education, Information Technology and People, and Information Technology and Management. Arline A. Savage received her B.Com., M.Com. (Accounting) and Ph.D. (Accounting) from the University of Port Elizabeth, South Africa. Before assuming her present position as Professor and Chair of the Department of Accounting and Finance at the University of Alabama at Birmingham, Dr. Savage was the Deloitte Faculty Fellow at the Orfalea College of Busines, California Polytechnic State University in San Lius Obispo. While on faculty at the Orfalea College of Business, Dr. Savage was awarded the Ernst & Young Leader in Ethics Award, the Fluor Corporation Excellence in Teaching Award, and the Ernst & Young Outstanding Educator Award. A Chartered Accountant in South Africa, Dr. Savage is a past-president of the Accounting Information Systems Educator Association, and served as the founding editor of AIS Educator Journal. Dr. Savage is the author of more than 40 articles published in journals such as Journal of Information Systems, Issues in Accounting Education, Journal of Accounting Education, and AIS Educator Journal.

Chapter 1 Accounting Information Systems and the Accountant 1

1.1 Introduction: Why Study Accounting Information Systems? 1

1.2 Careers in Accounting Information Systems 2

Traditional Accounting Career Opportunities 2

Systems Consulting 2

Fraud Examiner or Forensic Accountant 3

Information Technology Auditing and Security 4

Predictive Analytics 5

1.3 Accounting and IT 6

Financial Accounting 6

Managerial Accounting 9

Auditing 12

Taxation 14

1.4 What are Accounting Information Systems? 14

Accounting Information Systems 14

The Role of Accounting Information Systems in Organizations 18

1.5 What’s New in Accounting Information Systems? 19

Cloud Computing—Impact for Accountants 19

Corporate Responsibility Reporting 20

Suspicious Activity Reporting 21

Forensic Accounting, Governmental Accountants, and Terrorism 22

Corporate Scandals and Accounting 22

Chapter 2 Accounting on the Internet 32

2.1 Introduction 32

2.2 The Internet and World Wide Web 33

Internet Addresses and Software 33

Intranets and Extranets 34

The World Wide Web, HTML, and IDEA 35

Groupware, Electronic Conferencing, and Blogs 35

Social Media and its Value to Accountants 36

2.3 XBRL—Financial Reporting on the Internet 37

XBRL Instance Documents and Taxonomies 38

The Benefits and Drawbacks of XBRL 38

The Current Status of XBRL 40

2.4 Electronic Business 41

e-Accounting 41

Retail Sales 42

E-Payments, E-Wallets, and Virtual Currencies 43

B2C, B2B, and C2C E-Commerce 46

Electronic Data Interchange 47

Cloud Computing 48

2.5 Privacy and Security on the Internet 51

Identity Theft and Privacy 51

Security 53

Spam, Phishing, Spoofing, and Ransomware 53

Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers 54

Data Encryption 57

Digital Signatures and Digital Time Stamping 58

Chapter 3 Information Technology and AISs 69

3.1 Introduction 69

3.2 The Importance of Information Technology to Accountants 70

Six Reasons 70

The Top 10 Information Technologies 71

3.3 Input, Processing, and Output Devices 72

Input Devices 72

Central Processing Units 78

Output Devices 80

3.4 Secondary Storage Devices 81

Magnetic (Hard) Disks 82

CD-ROMs, DVDs, and Blu-Ray Discs 83

Flash Memory 84

Image Processing and Record Management Systems 84

3.5 Data Communications and Networks 85

Communication Channels and Protocols 85

Local and Wide Area Networks 86

Client/Server Computing 89

Wireless Data Communications 90

Cloud Computing 93

3.6 Computer Software 93

Operating Systems 93

Application Software 94

Programming Languages 95

Chapter 4 Accounting and Data Analytics 109

4.1 Introduction 109

4.2 Big Data 110

Volume 110

Velocity 110

Variety 111

Veracity 112

4.3 Analyzing Data 112

Data Procurement 113

Data Provisioning 115

Data Analysis 116

Presentation 117

4.4 Enabling Technologies and Tools 118

Data Access 118

Analysis and Data Visualization Tools 121

4.5 Data Analytics and the Accounting Profession 123

Tax Accounting 123

Managerial Accounting 124

Assurance and Compliance 125

Chapter 5 Integrated Accounting and Enterprise Software 134

5.1 Introduction 134

5.2 Integrated Accounting Software 135

Small Business Accounting Software 136

Mid-Range and Large-Scale Accounting Software 138

Specialized Accounting Information Systems 138

5.3 Enterprise-Wide Information Systems 139

Enterprise System Functionality 140

The Architecture of Enterprise Systems 142

Business Processes and ERP Systems 145

Benefits and Risks of Enterprise Systems 145

5.4 Selecting a Software Package 149

When is a New AIS Needed? 149

Selecting the Right Software 149

Chapter 6 Introduction to Internal Control Systems and Risk Management 163

6.1 Introduction 163

Definition of Internal Control 164

Internal Control Systems 165

6.2 COSO Internal Control—Integrated Framework 165

2013 COSO Report 165

6.3 Enterprise Risk Management 169

COSO ERM Introduction 169

2004 ERM Framework 169

2017 ERM Framework 171

Risk Governance and Culture 172

Risk, Strategy, and Objective Setting 173

Risk in Execution 174

Risk Information, Communication, and Reporting 174

Monitoring Enterprise Risk Management Performance 175

6.4 Examples of Control Activities 175

Good Audit Trail 175

Sound Personnel Policies and Procedures 175

Separation of Duties 177

Physical Protection of Assets 179

6.5 Monitoring Internal Control Systems 183

Reviews of Operating Performance 183

COSO Guidance on Monitoring 183

Operating Performance vs. Monitoring 183

COBIT 5 184

6.6 Types of Controls 186

Preventive Controls 186

Detective Controls 187

Corrective Controls 187

Discerning Between Preventive, Detective, and Corrective Controls 187

6.7 Evaluating Controls 188

Requirements of the Sarbanes–Oxley Act 188

Cost–Benefit Analysis 188

A Risk Matrix 190

Chapter 7 Computer Controls for Organizations and Accounting Information Systems 200

7.1 Introduction 200

7.2 Enterprise-Level Controls 201

Risk Assessment and Security Policies 202

Designing a Security Policy 202

Integrated Security for the Organization 203

7.3 General Controls for Information Technology 204

Access to Data, Hardware, and Software 204

Personnel Policies to Protect Systems and Data 209

Additional Policies to Protect Systems and Data 211

7.4 Application Controls for Transaction Processing 217

Input Controls 218

Processing Controls 221

Output Controls 223

Chapter 8 Accounting Information Systems and Business Processes: Part I 234

8.1 Introduction 234

8.2 Business Process Fundamentals 235

Overview of the Financial Accounting Cycle 235

Coding Systems 236

8.3 Collecting and Reporting Accounting Information 237

Designing Reports 238

From Source Documents to Output Reports 239

8.4 The Sales Process 241

Objectives of the Sales Process 242

Inputs to the Sales Process 243

Outputs of the Sales Process 246

8.5 The Purchasing Process 247

Objectives of the Purchasing Process 247

Inputs to the Purchasing Process 250

Outputs of the Purchasing Process 251

8.6 Current Trends in Business Processes 254

Business Process Outsourcing (BPO) 254

Business Process Management Software 256

Chapter 9 Accounting Information Systems and Business Processes: Part II 266

9.1 Introduction 266

9.2 The Resource Management Process 267

Human Resource Management 267

Fixed-Asset Management 270

9.3 The Production Process 272

Objectives of the Production Process 272

Inputs to the Production Process 277

Outputs of the Production Process 278

9.4 The Financing Process 279

Objectives of the Financing Process 279

Inputs to the Financing Process 281

Outputs of the Financing Process 281

9.5 Business Processes in Special Industries 282

Professional Service Organizations 283

Not-for-Profit Organizations 283

Health Care Organizations 285

9.6 Business Process Reengineering 287

Why Reengineering Sometimes Fails 288

Chapter 10 Cybercrime, Fraud, and Ethics 296

10.1 Introduction 296

10.2 Cybercrime and Fraud 297

Distinguishing between Cybercrime and Fraud 297

Cybercrime Legislation 300

Cybercrime Statistics 303

10.3 Examples of Cybercrime 304

Compromising Valuable Information 304

Hacking 305

Denial of Service 307

10.4 Preventing and Detecting Cybercrime and Fraud 309

Enlist Top-Management Support 309

Increase Employee Awareness and Education 309

Assess Security Policies and Protect Passwords 310

Implement Controls 311

Identify Computer Criminals 312

Maintain Physical Security 313

Recognize the Symptoms of Employee Fraud 314

Use Data-Driven Techniques 316

Employ Forensic Accountants 316

10.5 Ethical Issues, Privacy, and Identity Theft 317

Ethical Issues and Professional Associations 317

Meeting the Ethical Challenges 318

Privacy 319

Company Policies with Respect to Privacy 320

Identity Theft 320

Chapter 11 Information Technology Auditing 329

11.1 Introduction 329

11.2 The Audit Function 330

Internal versus External Auditing 330

Information Technology Auditing 331

Evaluating the Effectiveness of Information Systems Controls 335

11.3 The Information Technology Auditor’s Toolkit 337

Auditing Software 337

People Skills 340

11.4 Auditing Computerized Accounting Information Systems 340

Testing Computer Programs 341

Validating Computer Programs 342

Review of Systems Software 343

Validating Users and Access Privileges 344

Continuous Auditing 345

11.5 Information Technology Auditing Today 347

Information Technology Governance 347

The Sarbanes–Oxley Act of 2002 347

Auditing Standard No. 2201 (AS 2201) 349

ISACA Information Technology Assurance Framework 350

IIA’s Global Technology Audit Guides and Guide to the Assessment of IT Risk series 351

Chapter 12 Documenting Accounting Information Systems 358

12.1 Introduction 358

12.2 Why Documentation is Important 359

12.3 Primary Documentation Tools 362

Data Flow Diagrams 363

Document Flowcharts 368

System Flowcharts 372

12.4 Other Documentation Tools 377

Program Flowcharts 378

Decision Tables and Decision Trees 379

Software Tools for Graphical Documentation and SOX Compliance 381

12.5 End-User Computing and Documentation 383

The Importance of End-User Documentation 383

Policies for End-User Computing and Documentation 385

Chapter 13 Developing and Implementing Effective Accounting Information Systems 398

13.1 Introduction 398

13.2 The Systems Development Life Cycle 399

Four Stages in the Systems Development Life Cycle 399

Systems Studies and Accounting Information Systems 401

13.3 Systems Planning 401

Planning for Success 401

Investigating Current Systems 403

13.4 Systems Analysis 403

Understanding Organizational Goals 403

Systems Survey Work 404

Data Analysis 406

Evaluating System Feasibility 406

13.5 Detailed Systems Design and Acquisition 408

Designing System Outputs, Processes, and Inputs 409

The System Specifications Report 412

Choosing an Accounting Information System 413

Outsourcing 416

13.6 Implementation, Follow-Up, and Maintenance 417

Implementation Activities 417

Managing Implementation Projects 419

Postimplementation Review 421

System Maintenance 422

Chapter 14 Database Design 434

14.1 Introduction 434

14.2 An Overview of Databases 434

What is a Database? 435

Significance of Databases 435

Storing Data in Databases 437

Additional Database Issues 439

14.3 Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach 442

Step 1—Identify Business and Economic Events 443

Step 2—Identify Entities 444

Step 3—Identify Relationships 444

Step 4—Create Entity–Relationship Diagrams 445

Step 5—Identify Attributes of Entities 446

Step 6—Convert E-R Diagrams into Database Tables 447

14.4 Normalization 449

First Normal Form 449

Second Normal Form 450

Third Normal Form 451

Chapter 15 Organizing and Manipulating the Data in Databases 462

15.1 Introduction 462

15.2 Creating Database Tables in Microsoft Access 463

Database Management Systems 463

Using Microsoft Access 463

Creating Database Tables 464

Creating Relationships 466

15.3 Entering Data in Database Tables 468

Creating Records 468

Ensuring Valid and Accurate Data Entry 469

Tips for Creating Database Tables and Records 472

15.4 Extracting Data from Databases: Data Manipulation Languages (DMLs) 473

Creating Select Queries 473

Creating Action Queries 477

Guidelines for Creating Queries 478

Structured Query Language (SQL) 478

Sorting, Indexing, and Database Programming 479

Chapter 16 Database Forms and Reports 490

16.1 Introduction 490

16.2 Forms 490

Creating Simple Forms 492

Using Forms for Input and Output Tasks 496

Subforms: Showing Data from Multiple Tables 497

Concluding Remarks about Forms 498

16.3 Reports 498

Creating Simple Reports 499

Creating Reports with Calculated Fields 502

Creating Reports with Grouped Data 504

Concluding Remarks about Reports 506

Glossary (Available online at http://www.wiley.com/college/simkin)

Index 516

Erscheinungsdatum
Verlagsort New York
Sprache englisch
Maße 203 x 254 mm
Gewicht 953 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 1-119-37366-2 / 1119373662
ISBN-13 978-1-119-37366-7 / 9781119373667
Zustand Neuware
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