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Accounting Information Systems 10th edition [Hardback]

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(Lehigh University)
  • Formāts: Hardback, 816 pages, height x width x depth: 35x208x254 mm, weight: 1564 g
  • Izdošanas datums: 07-Mar-2018
  • Izdevniecība: South-Western College Publishing
  • ISBN-10: 1337619205
  • ISBN-13: 9781337619202
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Accounting Information Systems 10th editionPalielināt
  • Formāts: Hardback, 816 pages, height x width x depth: 35x208x254 mm, weight: 1564 g
  • Izdošanas datums: 07-Mar-2018
  • Izdevniecība: South-Western College Publishing
  • ISBN-10: 1337619205
  • ISBN-13: 9781337619202
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9781337619202.html
Keywords:
Gain a strong understanding of the accounting information systems and related technologies you'll use in your business career with Hall's leading ACCOUNTING INFORMATION SYSTEMS, 10E. You'll find a unique emphasis on ethics, fraud, and the modern manufacturing environment. This edition focuses on the needs and responsibilities of accounting system designers and auditors. Coverage discusses Sarbanes-Oxley as it affects internal controls and other relevant topics. Examine the risks and advantages of IT outsourcing including cloud computing. With thorough updates of the transaction cycle and business processes coverage, you also gain a solid understanding of the risks and internal control issues related to a range of accounting information system technologies employed by today's small and large business organizations.
Preface xv
Acknowledgments xxv
Part I Overview of Accounting Information Systems 1(142)
Chapter 1 The Information System: An Accountant's Perspective
3(30)
The Information Environment
4(9)
Information Objectives
5(1)
An Information Systems Framework
5(3)
AIS Subsystems
8(1)
A General Model for AIS
9(4)
Organizational Structure And AIS
13(7)
Functional Segmentation
13(3)
The Accounting Function
16(1)
Information Technology
17(3)
The Role Of Accountants In AIS
20(3)
Accountants as System Designers
20(1)
Accountants as System Auditors
21(2)
Summary
23(10)
Chapter 2 Introduction to Transaction Processing
33(60)
An Overview Of Transaction Processing
34(2)
Transaction Cycles
34(2)
Accounting Records
36(9)
Manual Systems
36(6)
The Audit Trail
42(2)
Digital Accounting Records
44(1)
File Structures
45(4)
The Flat-File Model
46(2)
The Database Model
48(1)
Documentation Techniques
49(14)
Data Flow Diagrams and Entity Relationship Diagrams
49(3)
System Flowcharts
52(8)
Program Flowcharts
60(2)
Record Layout Diagrams
62(1)
Transaction Processing Models
63(6)
Differences between Batch and Real-Time Systems
63(1)
Updating Master Files from Transactions
64(1)
Batch Processing Using Real-Time Data Collection
65(2)
Real-Time Processing
67(2)
Data Coding Schemes
69(4)
A System without Codes
69(1)
A System with Codes
69(1)
Numeric and Alphabetic Coding Schemes
70(3)
Summary
73(1)
Appendix
73(20)
Chapter 3 Ethics, Fraud, and Internal Control
93(50)
Ethical Issues In Business
94(5)
Business Ethics
94(1)
Computer Ethics
94(4)
Sarbanes-Oxley Act and Ethical Issues
98(1)
Fraud And Accountants
99(11)
Definitions of Fraud
99(1)
The Fraud Triangle
100(1)
Financial Losses from Fraud
101(1)
The Perpetrators of Frauds
102(2)
Fraud Schemes
104(6)
Internal Control Concepts And Techniques
110(20)
COSO Internal Control Framework
114(6)
IT Application Controls
120(5)
GFS Backup Technique
125(1)
Backup Process in Batch System Using Direct Access Files
126(1)
Backup of Master Files in a Real-Time System
126(1)
Output Controls
127(3)
Summary
130(13)
Part II Transaction Cycles and Business Processes 143(232)
Chapter 4 The Revenue Cycle
145(64)
The Conceptual System
146(12)
Overview of Revenue Cycle Activities
146(12)
Physical Systems
158(20)
Basic Technology Revenue Cycle
159(1)
Basic Technology Sales Order Processing System
159(4)
Basic Technology Cash Receipts System
163(1)
Advanced Technology Revenue Cycle
163(1)
Integrated Sales Order Processing System
163(3)
Integrated Cash Receipts System
166(2)
Revenue Cycle Risks and Internal Controls
168(7)
Point-of-Sale (POS) Systems
175(1)
Daily Procedures
176(1)
End-of-Day Procedures
176(1)
Point-of-Sale Control Issues
177(1)
Reengineering Using EDI
177(1)
Reengineering Using the Internet
178(1)
Summary
178(1)
Appendix
179(30)
Chapter 5 The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures
209(42)
The Conceptual System
210(8)
Overview of Purchases and Cash Disbursements Activities
210(8)
Physical Systems
218(17)
Basic Technology Expenditure Cycle
220(3)
Advanced Technology Expenditure Cycle
223(1)
Integrated Purchases Processing System
223(4)
Integrated Cash Disbursements System
227(1)
Expenditure Cycle Risks and Internal Controls
228(6)
Reengineering Using EDI
234(1)
Summary
235(16)
Chapter 6 The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures
251(40)
The Conceptual Payroll System
251(9)
Payroll System General Tasks
252(8)
Update General Ledger
260(1)
The Physical Payroll System
260(9)
Basic Technology Payroll System
260(1)
Advanced Technology Payroll System
260(5)
Payroll System Risks and Internal Controls
265(4)
The Conceptual Fixed Asset System
269(7)
The Logic of a Fixed Asset System
269(2)
The Physical Fixed Asset System
271(3)
Fixed Asset System Risks and Controls
274(2)
Summary
276(15)
Chapter 7 The Conversion Cycle
291(38)
The Traditional Manufacturing Environment
292(14)
Batch Processing System
293(10)
Controls in the Traditional Environment
303(3)
World-Class Companies And Lean Manufacturing
306(2)
What Is a World-Class Company?
306(1)
Principles of Lean Manufacturing
306(2)
Techniques And Technologies That Promote Lean Manufacturing
308(4)
Physical Reorganization of the Production Facilities
308(1)
Automation of the Manufacturing Process
308(4)
Accounting In A Lean Manufacturing Environment
312(5)
What's Wrong with Traditional Accounting Information?
313(1)
Activity-Based Costing
314(1)
Value Stream Accounting
315(2)
Information Systems That Support Lean Manufacturing
317(3)
Materials Requirement Planning
317(1)
Manufacturing Resource Planning
318(2)
Enterprise Resource Planning Systems
320(1)
Summary
320(9)
Chapter 8 Financial Reporting and Management Reporting Systems
329(46)
The General Ledger System
329(6)
The Journal Voucher
330(1)
The GLS Database
330(2)
GLS Procedures
332(1)
Sophisticated Users with Homogeneous Information Needs
332(1)
Financial Reporting Procedures
332(3)
XBRL-Reengineering Financial Reporting
335(7)
XML
335(1)
XBRL
336(5)
A Brief History of XBRL Reporting
341(1)
Controlling The GL/FRS
342(3)
COSO Control Issues
342(2)
Internal Control Implications of XBRL
344(1)
The Management Reporting System
345(15)
Factors That Influence the MRS
345(7)
Programmed Reporting
352(5)
Behavioral Considerations
357(3)
Data Analytics And Ad Hoc Reporting
360(4)
Small Data Analytics
360(1)
Big Data Analytics
360(4)
Summary
364(11)
Part III Advanced Technologies in Accounting Information 375(168)
Chapter 9 Database Management Systems
377(62)
Overview Of The Flat-File Versus Database Approach
377(4)
Data Storage
378(1)
Data Updating
378(1)
Currency of Information
379(1)
Task-Data Dependency
379(1)
The Database Approach
379(1)
Flat-File Problems Solved
380(1)
Controlling Access to the Database
380(1)
The Database Management System
380(1)
Three Conceptual Models
381(1)
Elements Of The Database Environment
381(6)
Users
381(1)
The Database Management System
381(4)
The Database Administrator
385(2)
The Physical Database
387(1)
The Relational Database Model
387(17)
Data Modeling Concepts
389(6)
Anomalies, Structural Dependencies, and Data Normalization
395(2)
Represent the View as a Single Table
397(2)
Remove Repeating Group Data
399(1)
Remove Partial Dependencies
400(1)
Remove Transitive Dependencies
401(1)
Linking the Normalized Tables
401(3)
Top-Down Approach To Designing Relational Databases
404(7)
Identify the Views to Be Modeled
405(1)
Normalize Data Model and Add Primary Keys
406(2)
Determine Cardinalities and Add Foreign Keys
408(1)
Construct the Physical Database
409(1)
Prepare the Physical User Views
409(2)
Commercial Database System
411(1)
Databases In A Distributed Environment
411(6)
Centralized Databases
411(2)
Distributed Databases
413(4)
Summary
417(1)
Appendix
417(22)
Chapter 10 The REA Approach to Database Modeling
439(30)
The REA Approach
440(3)
The REA Model
440(3)
Developing An REA Model
443(8)
Differences between ER and REA Diagrams
443(1)
View Modeling: Creating an Individual REA Diagram
444(7)
View Integration: Creating An Enterprise-Wide REA Model
451(11)
Step
1. Consolidate the Individual Models
451(3)
Step
2. Define Primary Keys, Foreign Keys, and Attributes
454(4)
Step
3. Construct the Physical Database and Produce User Views
458(2)
REA and Value Chain Analysis
460(2)
REA Compromises in Practice
462(1)
Summary
462(7)
Chapter 11 Enterprise Resource Planning Systems
469(28)
What Is An ERP?
470(2)
ERP Core Applications
471(1)
Online Analytical Processing
472(1)
ERP System Configurations
472(5)
Server Configurations
472(1)
OLTP versus OLAP Servers
473(3)
Database Configuration
476(1)
Bolt-On Software
476(1)
Data Warehousing
477(5)
Modeling Data for the Data Warehouse
477(1)
Extracting Data from Operational Databases
478(1)
Cleansing Extracted Data
478(2)
Transforming Data into the Warehouse Model
480(1)
Loading the Data into the Data Warehouse Database
481(1)
Decisions Supported by the Data Warehouse
481(1)
Supporting Supply Chain Decisions from the Data Warehouse
482(1)
Risks Associated With ERP Implementation
482(5)
Big Bang versus Phased-In Implementation
483(1)
Opposition to Changes in the Business's Culture
483(1)
Choosing the Wrong ERP
483(2)
Choosing the Wrong Consultant
485(1)
High Cost and Cost Overruns
486(1)
Disruptions to Operations
486(1)
Implications For Internal Control And Auditing
487(5)
Transaction Authorization
487(1)
Segregation of Duties
487(1)
Supervision
487(1)
Accounting Records
488(1)
Independent Verification
488(1)
Access Controls
488(2)
Internal Control Issues Related to ERP Roles
490(2)
Summary
492(5)
Chapter 12 Electronic Commerce Systems
497(46)
Intra-Organizational Networks And EDI
498(1)
Internet Commerce
498(10)
Internet Technologies
498(3)
Protocols
501(1)
Internet Protocols
502(2)
Internet Business Models
504(1)
Cloud Computing
504(4)
Risks Associated With Electronic Commerce
508(6)
Intranet Risks
508(1)
Internet Risks
509(1)
Risks to Consumers
509(5)
Security, Assurance, And Trust
514(5)
Encryption
514(1)
Digital Authentication
515(2)
Firewalls
517(1)
Seals of Assurance
517(1)
TRUSTe
518(1)
Implications For The Accounting Profession
519(2)
Privacy Violation
519(1)
Continuous Auditing
520(1)
Electronic Audit Trails
520(1)
Confidentiality of Data
520(1)
Authentication
520(1)
Nonrepudiation
520(1)
Data Integrity
521(1)
Access Controls
521(1)
A Changing Legal Environment
521(1)
Summary
521(1)
Appendix
522(21)
Part IV Systems Development Activities 543(40)
Chapter 13 Systems Development and Program Change Activities
545(38)
The Systems Development Process
545(1)
Participants In Systems Development
546(1)
Information Systems Acquisition
546(2)
Commercial Systems
547(1)
In-House versus Commercial Software Issues
548(1)
The Systems Development Life Cycle
548(26)
Systems Planning-Phase I
549(3)
Systems Analysis-Phase II
552(4)
Conceptual Systems Design-Phase III
556(3)
System Evaluation and Selection-Phase IV
559(7)
Detailed Design-Phase V
566(1)
Application Programming and Testing-Phase VI
567(2)
System Implementation-Phase VII
569(5)
Systems Maintenance-Phase VIII
574(1)
The Role Of Accountants
574(1)
Provide Technical Expertise
575(1)
Specify Documentation Standards
575(1)
Summary
575(8)
Part V Computer Controls and IT Auditing 583(106)
Chapter 14 Auditing IT Controls Part I: Sarbanes-Oxley and IT Governance
585(38)
Overview Of Auditing
585(1)
Financial Audit Components
586(1)
Auditing Standards
587(1)
Structure Of An Audit
587(4)
Audit Planning
587(1)
Management Assertions
588(1)
Audit Risk
589(2)
Overview Of Sox Sections 302 And 404
591(6)
Relationship between IT Controls and Financial Reporting
592(1)
Audit Implications of Sections 302 and 404
593(4)
IT Governance Controls
597(1)
Organizational Structure Controls
597(7)
Segregation of Duties within the Centralized Firm
598(2)
The Distributed Model
600(2)
Creating a Corporate IT Function
602(2)
Audit Objectives Relating to Organizational Structure
604(1)
Audit Procedures Relating to Organizational Structure
604(1)
Computer Center Security And Controls
604(3)
Computer Center Controls
605(2)
Disaster Recovery Planning
607(5)
Providing Second-Site Backup
607(1)
Identifying Critical Applications
608(1)
Performing Backup and Off-Site Storage Procedures
609(1)
Creating a Disaster Recovery Team
610(1)
Testing the DRP
611(1)
Audit Objective: Assessing Disaster Recovery Planning
611(1)
Audit Procedures for Assessing Disaster Recovery Planning
611(1)
Outsourcing The IT Function
612(4)
Risks Inherent to IT Outsourcing
613(1)
Loss of Strategic Advantage
614(1)
Audit Implications of IT Outsourcing
615(1)
SSAE
616(1)
Report Contents
616(1)
Summary
616(7)
Chapter 15 Auditing IT Controls Part II: Security and Access
623(34)
Controlling The Operating System
623(7)
Operating System Objectives
623(1)
Operating System Security
624(1)
Threats to Operating System Integrity
625(1)
Operating System Controls and Tests of Controls
625(5)
Controlling Database Management Systems
630(4)
Access Controls
630(2)
Backup Controls
632(2)
Controlling Networks
634(9)
Controlling Risks from Subversive Threats
634(8)
Controlling Risks from Equipment Failure
642(1)
Electronic Data Interchange Controls
643(4)
Transaction Authorization and Validation
644(1)
Access Control
645(1)
EDI Audit Trail
645(2)
Summary
647(1)
Appendix
647(10)
Chapter 16 Auditing IT Controls Part III: Systems Development, Program Changes, and Application Auditing
657(32)
Systems Development Controls
658(7)
Controlling Systems Development Activities
658(2)
Controlling Program Change Activities
660(1)
Source Program Library Controls
660(1)
The Worst-Case Situation: No Controls
661(1)
A Controlled SPL Environment
662(3)
IT Application Control Testing And Substantive Testing
665(5)
Designing Tests of Application Controls
666(4)
Internal Control Testing Techniques
670(6)
Black Box Approach
670(1)
Through-the-Computer Approaches
671(2)
The Integrated Test Facility
673(1)
Parallel Simulation
674(2)
Substantive Testing Techniques
676(4)
The Embedded Audit Module
676(1)
Generalized Audit Software
677(3)
Summary
680(9)
Glossary 689(22)
Index 711
James A. Hall is a Professor of Accounting, co-director of the Computer Science and Business program, and the Peter E. Bennett Chair in Business and Economics at Lehigh University in Bethlehem, PA. After his discharge from the U.S. Army, he entered the University of Tulsa in 1970 and received a B.S.B.A. in 1974 and an M.B.A. in 1976. He earned his Ph.D. from Oklahoma State University in 1979. Dr. Hall has worked in the field of systems analysis and computer auditing and has served as consultant in these areas to numerous organizations. Dr. Hall has published articles in the Journal of Accounting, Auditing & Finance, Journal of MIS, Communications of the ACM, Journal Of Management Systems, Management Accounting, Journal Of Computer Information Systems, The Journal Of Accounting Education, The Review Of Accounting Information Systems, and other professional journals. He is also the author of ACCOUNTING INFORMATION SYSTEMS and INFORMATION TECHNOLOGY AUDITING, both published by Cengage. His research interests include internal controls, computer fraud and IT outsourcing.