FEATURES

The book is designed to enhance student learning with a focus on ease of use, business processes and the related controls, and ethics and corporate governance as they relate to accounting information systems.

EASE OF USE

This AIS textbook will allow students to easily read and comprehend the material, understand the charts and graphs, and successfully answer questions and cases at the end of the chapters. To attain ease of use, we included several features, including the following:

• An approach to technical topics with a writing style that is easy to understand.
• Process maps and document flowcharts that provide a picture of business processes and that are easy to understand. While there are several approaches to charts that depict systems, we have used the types of charts that illustrate business processes in the simplest, yet complete manner. Especially in the chapters focused on business processes, we use matched process maps, document flowcharts, and data flow diagrams to illustrate the processes that occur, and the related flow of information and documents. These charts are easy to follow and they will enhance understanding of the business processes.
• AICPA Trust Services Principles framework for IT controls. Controls within Information Technology can be a very difficult subject to comprehend because of the underlying complexity of the technology. While COBIT is the most comprehensive source of IT control information, it is not typically easy for students to understand. This is especially true for students who have not had the opportunity to gain work experience with IT systems and business processes. We use the simplest framework available for the explanation of IT controls: the AICPA Trust Services Principles. The Trust Services Principles categorize IT Controls into five areas: security, availability, processing integrity, online privacy, and confidentiality.
• Control and risk tables that summarize internal controls and the related risks. Internal controls are easier to understand when students can see the corresponding types of risks that the controls are intended to lessen. We use control/risk exhibits to present risks that are reduced when controls are used.
• Real-world examples to illustrate important concepts. Concepts are often easier to comprehend when presented in a real-world scenario. Each chapter includes examples of issues faced by actual business organizations that help illustrate the nature and importance of concepts in the chapter. Real world discussions are boxed in a feature titled “The Real World.”
• Microsoft Dynamics^® screen shots to present topics in the context of a real computer system. New concepts are often easier for students to understand while presented within a real-life application. We use screen shots from Microsoft Dynamics^® software to show how various aspects of business processes would appear in this computer system.
• The IT technology that underlies accounting information systems continually evolves and allows enhancements to those systems. Several chapters integrates the concept of cloud computing and the increasing use of cloud computing. The effects of cloud computing on the risk benefits, and auditing in accounting information systems are also described.
• End-of-chapter questions, problems, and cases that match well with the chapter content. It is important to provide material at the end of each chapter that helps students reinforce the topics presented. It is equally important that this material be relevant and understandable. We have devoted our attention to providing a variety of end-of-chapter activities that are meaningful and manageable, including a concept check, discussion questions, brief exercises, Web exercises, problems, cases, and a continuing case. Topics are also reinforced with a continuing case that runs throughout all chapters, Robatelli's Pizzeria. In addition, most chapters include activities adapted from professional (CPA, CMA, and CIA) examinations.

BUSINESS PROCESSES, ACCOUNTING CONTROLS, AND IT CONTROLS

Business transactions are portrayed within the text in terms of business processes, which are widely recognized throughout the accounting profession. These business processes are described in a manner that is applicable to many different business environments.

We incorporate the COSO framework and integrate discussions of risks and controls in all business process chapters. These discussions are also carried out in as many of the other chapters as possible. The COSO framework, especially the control procedure component, is used as a framework to describe accounting controls. This continued use of the framework across several chapters is intended to increase student understanding and retention of risk and control concepts.

In addition, we place a strong emphasis on IT controls. We accomplish this by using the guidance provided by the AICPA in the revised (2009) Trust Services Principles for WebTrust^® and SysTrust^® assurance engagements. The Trust Services Principles are the AICPA's guidance that is closely related to COBIT.

The Trust Services Principles risk and control procedures are incorporated into the chapters covering business processes and controls. These controls are also discussed in chapters on databases, ERP systems, auditing IT systems, and the system development life cycle.

ETHICS AND CORPORATE GOVERNANCE

It is indisputable within the business world that honest, consistent reporting and management of information has never been more important. Considering the increased responsibility on corporate managers for the overall financial reporting of the company, the study and use of accounting information systems is critical. Accordingly, business ethics and corporate governance continue to increase in focus and we made them a focus of this textbook. An ethics discussion is also found at the end of each chapter and an ethics icon highlights applicable end-of-chapter material.

In order to place emphasis on business ethics in many chapters, it is important to establish a foundation of ethics to build upon. Chapter 3 includes a significant section on ethics in the current environment and the relation of ethical problems to the need for internal controls and ethics codes. We establish Chapter 3 as the foundation for the chapters that follow. The ethics and control concepts in Chapter 3 are reinforced as themes throughout the text. We also include ethics-related questions or cases in the end-of-chapter materials.

In addition to business ethics, corporate governance is a related topic that has received much attention in the business world without a corresponding increase in focus by AIS texts. Chapter 5 in this text is devoted to corporate governance topics and the Sarbanes–Oxley Act of 2002 as they relate to accounting information systems. In addition, each process chapter in Module 3 discusses corporate governance in its application to the various business processes. Sarbanes–Oxley discussions are highlighted in the textbook margins with the letters “SOX.”