Accounting Information Systems Textbook

Accounting Information Systems

CONCEPTUAL FRAMEWORK: ACCOUNTING INFORMATION SYSTEMS, 8th Edition employs a conceptual framework to emphasize the professional and legal responsibility of accountants, auditors, and management for the design, operation, and control of AIS applications. The conceptual framework presented in this book distinguishes AIS applications that are legally subject to specific internal control standards from those that are not.
EVOLUTIONARY APPROACH: Because there are always multiple accounting systems in circulation at any given time, this text presents the salient aspects of five models that relate to both legacy and state-of-the-art systems to prepare students for what they might encounter in their careers. The five models covered are: 1. manual processes, 2.flat-file systems, 3. the database approach, 4. the resources, events, and agents (REA) model, 5. enterprise resource planning systems.
INTERNAL CONTROLS EMPHASIS: The book presents a conceptual model for internal control based on Statement on Auditing Standards (SAS) No. 109 and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) frameworks. This SAS 78/COSO model is used to discuss control issues for both manual processes and computer-based information systems (CBIS). Three chapters (Chapters 15, 16 and 17) are devoted to the control of CBIS.
EXPOSURE TO SYSTEMS DESIGN AND DOCUMENTATION TOOLS: This book examines various approaches and methodologies used in systems analysis and design, including structured design, object-oriented design, computer-aided software engineering (CASE), and prototyping.
VARIOUS DOCUMENTATION TECNIQUES: Various documentation techniques such as data flow diagrams (DFDs), entity relationship diagrams (ERDs), as well as system and program flowcharts are covered to specify the key features of systems. Multiple systems design and documentation cases and assignments develop the students' competency with these tools.

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Emerald Group Publishing Limited | 1998 | 238 pages | ISBN-13: 9780762304844 | ISBN-10: 0762304847
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Today's accounting professionals are expected to help organizations identify enterprise risks and provide assurance for information systems. ACCOUNTING INFORMATION SYSTEMS, 8E helps you develop a solid foundation in enterprise risk management as it relates to business processes and their information systems. The book's proven coverage centers around three of the areas most critical in accounting information systems today: enterprise systems, e-Business systems, and controls for maintaining those systems. The book is written clearly to help you easily grasp even the most challenging topics. You