MODULE 4: IT INFRASTRUCTURE TO ENABLE PROCESSES
by Andrea Weickgenannt, Leslie Turner
Accounting Information Systems: The Processes and Controls, 2nd Edition
- Cover Page
- Title Page
- Copyright
- About the Authors
- Preface
- Acknowledgments
- Student
- A List of Real-World Examples in This Textbook
- Brief Contents
- Contents
- MODULE 1: INTRODUCTION
- CHAPTER 1: Introduction to AIS
- OVERVIEW OF BUSINESS PROCESSES (STUDY OBJECTIVE 1)
- OVERVIEW OF AN ACCOUNTING INFORMATION SYSTEM (STUDY OBJECTIVE 2)
- BUSINESS PROCESS LINKAGE THROUGHOUT THE SUPPLY CHAIN (STUDY OBJECTIVE 3)
- IT ENABLEMENT OF BUSINESS PROCESSES (STUDY OBJECTIVE 4)
- BASIC COMPUTER AND IT CONCEPTS (STUDY OBJECTIVE 5)
- EXAMPLES OF IT ENABLEMENT (STUDY OBJECTIVE 6)
- THE INTERNAL CONTROL STRUCTURE OF ORGANIZATIONS (STUDY OBJECTIVE 7)
- THE IMPORTANCE OF ACCOUNTING INFORMATION SYSTEMS TO ACCOUNTANTS (STUDY OBJECTIVE 8)
- THE RELATION OF ETHICS TO ACCOUNTING INFORMATION SYSTEMS (STUDY OBJECTIVE 9)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 2: Foundational Concepts of the AIS
- INTERRELATIONSHIPS OF BUSINESS PROCESSES AND THE AIS (STUDY OBJECTIVE 1)
- TYPES OF ACCOUNTING INFORMATION SYSTEMS (STUDY OBJECTIVE 2)
- CLIENT-SERVER COMPUTING (STUDY OBJECTIVE 3)
- CLOUD COMPUTING (LEARNING OBJECTIVE 4)
- ACCOUNTING SOFTWARE MARKET SEGMENTS (STUDY OBJECTIVE 5)
- INPUT METHODS USED IN BUSINESS PROCESSES (STUDY OBJECTIVE 6)
- PROCESSING ACCOUNTING DATA (STUDY OBJECTIVE 7)
- OUTPUTS FROM THE AIS RELATED TO BUSINESS PROCESSES (STUDY OBJECTIVE 8)
- DOCUMENTING PROCESSES AND SYSTEMS (STUDY OBJECTIVE 9)
- ETHICAL CONSIDERATIONS AT THE FOUNDATION OF ACCOUNTING INFORMATION SYSTEMS (STUDY OBJECTIVE 10)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- APPENDIX: RESOURCES EVENTS AGENTS (REA) IN ACCOUNTING INFORMATION SYSTEMS
- END OF CHAPTER MATERIAL
- CHAPTER 1: Introduction to AIS
- MODULE 2: CONTROL ENVIRONMENT
- CHAPTER 3: Fraud, Ethics, and Internal Control
- INTRODUCTION TO THE NEED FOR A CODE OF ETHICS AND INTERNAL CONTROLS (STUDY OBJECTIVE 1)
- ACCOUNTING-RELATED FRAUD (STUDY OBJECTIVE 2)
- THE NATURE OF MANAGEMENT FRAUD (STUDY OBJECTIVE 3)
- THE NATURE OF EMPLOYEE FRAUD (STUDY OBJECTIVE 4)
- THE NATURE OF CUSTOMER FRAUD (STUDY OBJECTIVE 5)
- THE NATURE OF VENDOR FRAUD (STUDY OBJECTIVE 6)
- THE NATURE OF COMPUTER FRAUD (STUDY OBJECTIVE 7)
- POLICIES TO ASSIST IN THE AVOIDANCE OF FRAUD AND ERRORS (STUDY OBJECTIVE 8)
- MAINTENANCE OF A CODE OF ETHICS (STUDY OBJECTIVE 9)
- MAINTENANCE OF ACCOUNTING INTERNAL CONTROLS (STUDY OBJECTIVE 10)
- MAINTENANCE OF INFORMATION TECHNOLOGY CONTROLS (STUDY OBJECTIVE 11)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- APPENDIX A: RECENT HISTORY OF INTERNAL CONTROL STANDARDS
- APPENDIX B: CONTROL OBJECTIVES FOR INFORMATION TECHNOLOGY (COBIT)
- END OF CHAPTER MATERIAL
- CHAPTER 4: Internal Controls and Risks in IT Systems
- AN OVERVIEW OF INTERNAL CONTROLS FOR IT SYSTEMS (STUDY OBJECTIVE 1)
- GENERAL CONTROLS FOR IT SYSTEMS (STUDY OBJECTIVE 2)
- GENERAL CONTROLS FROM AN AICPA TRUST SERVICES PRINCIPLES PERSPECTIVE (STUDY OBJECTIVE 3)
- HARDWARE AND SOFTWARE EXPOSURES IN IT SYSTEMS (STUDY OBJECTIVE 4)
- APPLICATION SOFTWARE AND APPLICATION CONTROLS (STUDY OBJECTIVE 5)
- ETHICAL ISSUES IN IT SYSTEMS (STUDY OBJECTIVE 6)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 5: Corporate Governance and the Sarbanes-Oxley Act
- AN OVERVIEW OF CORPORATE GOVERNANCE (STUDY OBJECTIVE 1)
- PARTICIPANTS IN THE CORPORATE GOVERNANCE PROCESS (STUDY OBJECTIVE 2)
- FUNCTIONS WITHIN THE CORPORATE GOVERNANCE PROCESS (STUDY OBJECTIVE 3)
- THE HISTORY OF CORPORATE GOVERNANCE (STUDY OBJECTIVE 4)
- THE SARBANES–OXLEY ACT OF 2002 (STUDY OBJECTIVE 5)
- THE IMPACT OF THE SARBANES–OXLEY ACT ON CORPORATE GOVERNANCE (STUDY OBJECTIVE 6)
- THE IMPORTANCE OF CORPORATE GOVERNANCE IN THE STUDY OF ACCOUNTING INFORMATION SYSTEMS (STUDY OBJECTIVE 7)
- ETHICS AND CORPORATE GOVERNANCE (STUDY OBJECTIVE 8)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 6: IT Governance
- INTRODUCTION TO IT GOVERNANCE (STUDY OBJECTIVE 1)
- AN OVERVIEW OF THE SDLC (STUDY OBJECTIVE 2)
- ELEMENTS OF THE SYSTEMS PLANNING PHASE OF THE SDLC (STUDY OBJECTIVE 3)
- ELEMENTS OF THE SYSTEMS ANALYSIS PHASE OF THE SDLC (STUDY OBJECTIVE 4)
- ELEMENTS OF THE SYSTEMS DESIGN PHASE OF THE SDLC (STUDY OBJECTIVE 5)
- ELEMENTS OF THE SYSTEMS IMPLEMENTATION PHASE OF THE SDLC (STUDY OBJECTIVE 6)
- ELEMENTS OF THE OPERATION AND MAINTENANCE PHASE OF THE SDLC (STUDY OBJECTIVE 7)
- THE CRITICAL IMPORTANCE OF IT GOVERNANCE IN AN ORGANIZATION (STUDY OBJECTIVE 8)
- ETHICAL CONSIDERATIONS RELATED TO IT GOVERNANCE (STUDY OBJECTIVE 9)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 7: Auditing Information Technology–Based Processes
- INTRODUCTION TO AUDITING IT PROCESSES (STUDY OBJECTIVE 1)
- TYPES OF AUDITS AND AUDITORS (STUDY OBJECTIVE 2)
- INFORMATION RISK AND IT-ENHANCED INTERNAL CONTROL (STUDY OBJECTIVE 3)
- AUTHORITATIVE LITERATURE USED IN AUDITING (STUDY OBJECTIVE 4)
- MANAGEMENT ASSERTIONS AND AUDIT OBJECTIVES (STUDY OBJECTIVE 5)
- PHASES OF AN IT AUDIT (STUDY OBJECTIVE 6)
- USE OF COMPUTERS IN AUDITS (STUDY OBJECTIVE 7)
- TESTS OF CONTROLS (STUDY OBJECTIVE 8)
- TESTS OF TRANSACTIONS AND TESTS OF BALANCES (STUDY OBJECTIVE 9)
- AUDIT COMPLETION/REPORTING (STUDY OBJECTIVE 10)
- OTHER AUDIT CONSIDERATIONS (STUDY OBJECTIVE 11)
- ETHICAL ISSUES RELATED TO AUDITING (STUDY OBJECTIVE 12)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 3: Fraud, Ethics, and Internal Control
- MODULE 3: BUSINESS PROCESSES
- CHAPTER 8: Revenue and Cash Collection Processes and Controls
- INTRODUCTION TO REVENUE PROCESSES (STUDY OBJECTIVE 1)
- SALES PROCESSES (STUDY OBJECTIVE 2)
- RISKS AND CONTROLS IN SALES PROCESSES (STUDY OBJECTIVE 2, continued)
- SALES RETURN PROCESSES (STUDY OBJECTIVE 3)
- RISKS AND CONTROLS IN THE SALES RETURN PROCESSES (STUDY OBJECTIVE 3, continued)
- CASH COLLECTION PROCESSES (STUDY OBJECTIVE 4)
- RISKS AND CONTROLS IN THE CASH COLLECTION PROCESSES (STUDY OBJECTIVE 4, continued)
- IT-ENABLED SYSTEMS OF REVENUE AND CASH COLLECTION PROCESSES (STUDY OBJECTIVE 5)
- E-BUSINESS SYSTEMS AND THE RELATED RISKS AND CONTROLS (STUDY OBJECTIVE 6)
- ELECTRONIC DATA INTERCHANGE (EDI) SYSTEMS AND THE RISKS AND CONTROLS (STUDY OBJECTIVE 7)
- POINT OF SALE (POS) SYSTEMS AND THE RELATED RISKS AND CONTROLS (STUDY OBJECTIVE 8)
- ETHICAL ISSUES RELATED TO REVENUE PROCESSES (STUDY OBJECTIVE 9)
- CORPORATE GOVERNANCE IN REVENUE PROCESSES (STUDY OBJECTIVE 10)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 9: Expenditures Processes and Controls–Purchases
- INTRODUCTION TO EXPENDITURES PROCESSES (STUDY OBJECTIVE 1)
- PURCHASING PROCESSES (STUDY OBJECTIVE 2)
- RISKS AND CONTROLS IN THE PURCHASING PROCESS (STUDY OBJECTIVE 2, continued)
- PURCHASE RETURN PROCESS (STUDY OBJECTIVE 3)
- RISKS AND CONTROLS IN THE PURCHASE RETURN PROCESSES (STUDY OBJECTIVE 3, continued)
- CASH DISBURSEMENT PROCESSES (STUDY OBJECTIVE 4)
- RISKS AND CONTROLS IN THE CASH DISBURSEMENT PROCESSES (STUDY OBJECTIVE 4, continued)
- IT SYSTEMS OF EXPENDITURES AND CASH DISBURSEMENT PROCESSES (STUDY OBJECTIVE 5)
- COMPUTER-BASED MATCHING (STUDY OBJECTIVE 6)
- RISKS AND CONTROLS IN COMPUTER-BASED MATCHING (STUDY OBJECTIVE 6, continued)
- EVALUATED RECEIPT SETTLEMENT (STUDY OBJECTIVE 7)
- RISKS AND CONTROLS IN EVALUATED RECEIPT SETTLEMENT (STUDY OBJECTIVE 7, continued)
- E-BUSINESS AND ELECTRONIC DATA INTERCHANGE (EDI) (STUDY OBJECTIVE 8)
- RISKS AND CONTROLS IN E-BUSINESS AND EDI (STUDY OBJECTIVE 8, continued)
- E-PAYABLES (STUDY OBJECTIVE 9)
- PROCUREMENT CARDS (STUDY OBJECTIVE 10)
- ETHICAL ISSUES RELATED TO EXPENDITURES PROCESSES (STUDY OBJECTIVE 11)
- CORPORATE GOVERNANCE IN EXPENDITURE PROCESSES (STUDY OBJECTIVE 12)
- SUMMARY OF STUDY OBJECTIVES
- END OF CHAPTER MATERIAL
- CHAPTER 10: Expenditures Processes and Controls—Payroll and Fixed Assets
- INTRODUCTION TO PAYROLL AND FIXED ASSET PROCESSES (STUDY OBJECTIVE 1)
- PAYROLL PROCESSES (STUDY OBJECTIVE 2)
- RISKS AND CONTROLS IN THE PAYROLL PROCESSES (STUDY OBJECTIVE 3)
- IT SYSTEMS OF PAYROLL PROCESSES (STUDY OBJECTIVE 4)
- FIXED ASSETS PROCESSES (STUDY OBJECTIVE 5)
- RISKS AND CONTROLS IN FIXED ASSETS PROCESSES (STUDY OBJECTIVE 6)
- IT SYSTEMS OF FIXED ASSETS PROCESSES (STUDY OBJECTIVE 7)
- ETHICAL ISSUES RELATED TO PAYROLL AND FIXED ASSETS PROCESSES (STUDY OBJECTIVE 8)
- CORPORATE GOVERNANCE IN PAYROLL AND FIXED ASSETS PROCESSES (STUDY OBJECTIVE 9)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 11: Conversion Processes and Controls
- BASIC FEATURES OF CONVERSION PROCESSES (STUDY OBJECTIVE 1)
- COMPONENTS OF THE LOGISTICS FUNCTION (STUDY OBJECTIVE 2)
- COST ACCOUNTING REPORTS GENERATED BY CONVERSION PROCESSES (STUDY OBJECTIVE 3)
- RISKS AND CONTROLS IN CONVERSION PROCESSES (STUDY OBJECTIVE 4)
- IT SYSTEMS OF CONVERSION PROCESSES (STUDY OBJECTIVE 5)
- ETHICAL ISSUES RELATED TO CONVERSION PROCESSES (STUDY OBJECTIVE 6)
- CORPORATE GOVERNANCE IN CONVERSION PROCESSES (STUDY OBJECTIVE 7)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 12: Administrative Processes and Controls
- INTRODUCTION TO ADMINISTRATIVE PROCESSES (STUDY OBJECTIVE 1)
- SOURCE OF CAPITAL PROCESSES (STUDY OBJECTIVE 2)
- INVESTMENT PROCESSES (STUDY OBJECTIVE 3)
- RISKS AND CONTROLS IN CAPITAL AND INVESTMENT PROCESSES (STUDY OBJECTIVE 4)
- GENERAL LEDGER PROCESSES (STUDY OBJECTIVE 5)
- RISKS AND CONTROLS IN GENERAL LEDGER PROCESSES (STUDY OBJECTIVE 6)
- REPORTING AS AN OUTPUT OF THE GENERAL LEDGER PROCESSES (STUDY OBJECTIVE 7)
- ETHICAL ISSUES RELATED TO ADMINISTRATIVE PROCESSES AND REPORTING (STUDY OBJECTIVE 7)
- CORPORATE GOVERNANCE IN ADMINISTRATIVE PROCESSES AND REPORTING (STUDY OBJECTIVE 8)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 8: Revenue and Cash Collection Processes and Controls
- MODULE 4: IT INFRASTRUCTURE TO ENABLE PROCESSES
- CHAPTER 13: Data and Databases
- THE NEED FOR DATA COLLECTION AND STORAGE (STUDY OBJECTIVE 1)
- STORING AND ACCESSING DATA (STUDY OBJECTIVE 2)
- DATA PROCESSING TECHNIQUES (STUDY OBJECTIVE 3)
- DATABASES (STUDY OBJECTIVE 4)
- THE NEED FOR NORMALIZED DATA (STUDY OBJECTIVE 5)
- USE OF A DATA WAREHOUSE TO ANALYZE DATA (STUDY OBJECTIVE 6)
- DATA ANALYSIS TOOLS (STUDY OBJECTIVE 7)
- DISTRIBUTED DATA PROCESSING (STUDY OBJECTIVE 8)
- CLOUD-BASED DATABASES (STUDY OBJECTIVE 9)
- IT CONTROLS FOR DATA AND DATABASES (STUDY OBJECTIVE 10)
- ETHICAL ISSUES RELATED TO DATA COLLECTION AND STORAGE (STUDY OBJECTIVE 11)
- SUMMARY OF STUDY OBJECTIVES
- END OF CHAPTER MATERIAL
- CHAPTER 14: E-Commerce and E-Business
- INTRODUCTION TO E-COMMERCE AND E-BUSINESS (STUDY OBJECTIVE 1)
- THE HISTORY OF THE INTERNET (STUDY OBJECTIVE 2)
- THE PHYSICAL STRUCTURE AND STANDARDS OF THE INTERNET (STUDY OBJECTIVE 3)
- E-COMMERCE AND ITS BENEFITS (STUDY OBJECTIVE 4)
- PRIVACY EXPECTATIONS IN E-COMMERCE (STUDY OBJECTIVE 5)
- E-BUSINESS AND IT ENABLEMENT (STUDY OBJECTIVE 6)
- E-BUSINESS ENABLEMENT EXAMPLES (STUDY OBJECTIVE 7)
- INTRANETS AND EXTRANETS TO ENABLE E-BUSINESS (STUDY OBJECTIVE 8)
- INTERNAL CONTROLS FOR THE INTERNET, INTRANETS, AND EXTRANETS (STUDY OBJECTIVE 9)
- XML AND XBRL AS TOOLS TO ENABLE E-BUSINESS (STUDY OBJECTIVE 10)
- ETHICAL ISSUES RELATED TO E-BUSINESS AND E-COMMERCE (STUDY OBJECTIVE 11)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- CHAPTER 15: IT Infrastructure for E-Business
- OVERVIEW OF ERP SYSTEMS (STUDY OBJECTIVE 1)
- HISTORY OF ERP SYSTEMS (STUDY OBJECTIVE 2)
- CURRENT ERP SYSTEM CHARACTERISTICS (STUDY OBJECTIVE 3)
- ERP MODULES (STUDY OBJECTIVE 4)
- CUSTOMER RELATIONSHIP MANAGEMENT (CRM)
- MARKET SEGMENTS OF ERP SYSTEMS (STUDY OBJECTIVE 5)
- IMPLEMENTATION OF ERP SYSTEMS (STUDY OBJECTIVE 6)
- BENEFITS AND RISKS OF ERP SYSTEMS (STUDY OBJECTIVE 7)
- ERP SYSTEMS AND THE SARBANES–OXLEY ACT (STUDY OBJECTIVE 8)
- SUMMARY OF STUDY OBJECTIVES
- KEY TERMS
- END OF CHAPTER MATERIAL
- SOLUTIONS TO CONCEPT CHECK
- CHAPTER 13: Data and Databases
- Index
-
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