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Accounting Information Systems 14th edition [Hardback]

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  • Formāts: Hardback, 768 pages, height x width x depth: 277x221x28 mm, weight: 1640 g
  • Izdošanas datums: 04-Jan-2017
  • Izdevniecība: Pearson
  • ISBN-10: 0134474023
  • ISBN-13: 9780134474021
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  • Formāts: Hardback, 768 pages, height x width x depth: 277x221x28 mm, weight: 1640 g
  • Izdošanas datums: 04-Jan-2017
  • Izdevniecība: Pearson
  • ISBN-10: 0134474023
  • ISBN-13: 9780134474021
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For undergraduate and graduate courses in Accounting Information Systems (AIS).

 

A market-leading text with the most comprehensive, flexible coverage of AIS available

Accounting Information Systems, 14th Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use the AIS to add value to an organization. Not only will readers see how AIS has changed the role of an accountant, but they’ll also be prepared for a successful accounting career in public practice, industry, or government.

 

 

Preface xix
Part I Conceptual Foundations of Accounting Information Systems 1(124)
Chapter 1 Accounting Information Systems: An Overview
2(22)
Introduction
3(1)
Information Needs and Business Processes
4(6)
Information Needs
5(1)
Business Processes
6(4)
Accounting Information Systems
10(5)
How an AIS Can Add Value to an Organization
11(2)
The AIS and Corporate Strategy
13(1)
The Role of the AIS in the Value Chain
13(2)
Summary and Case Conclusion
15(1)
Key Terms
16(1)
AIS In Action:
Chapter Quiz
16(1)
Discussion Questions
17(1)
Problems
18(3)
Case 1-1 Ackoff's Management Misinformation Systems
21(1)
AIS In Action Solutions: Quiz Key
22(2)
Chapter 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
24(26)
Introduction
25(1)
Transaction Processing: The Data Processing Cycle
26(9)
Data Input
26(1)
Data Storage
27(6)
Data Processing
33(1)
Information Output
33(2)
Enterprise Resource Planning (ERP) Systems
35(3)
Summary and Case Conclusion
38(1)
Key Terms
38(1)
AIS In Action:
Chapter Quiz
38(1)
Discussion Questions
39(1)
Problems
40(6)
Case 2-1 Bar Harbor Blueberry Farm
46(1)
AIS In Action Solutions: Quiz Key
47(3)
Chapter 3 Systems Documentation Techniques
50(34)
Introduction
51(1)
Data Flow Diagrams
52(6)
Subdividing the ND
54(4)
Flowcharts
58(5)
Types of Flowcharts
58(5)
Program Flowcharts
63(1)
Business Process Diagrams
63(2)
Summary and Case Conclusion
65(1)
Key Terms
66(1)
AIS In Action:
Chapter Quiz
66(1)
Comprehensive Problem
67(1)
Discussion Questions
67(1)
Problems
68(7)
Case 3-1 Dub 5
75(1)
AIS In Action Solutions: Quiz Key
76(2)
Comprehensive Problem Solution
78(6)
Chapter 4 Relational Databases
84(41)
Introduction
84(1)
Databases and Files
85(3)
Using Data Warehouses for Business Intelligence
86(1)
The Advantages of Database Systems
87(1)
The Importance of Good Data
87(1)
Database Systems
88(2)
Logical and Physical Views of Data
88(1)
Schemas
88(2)
The Data Dictionary
90(1)
DBMS Languages
90(1)
Relational Databases
90(13)
Types of Attributes
90(2)
Designing a Relational Database for S&S, Inc.
92(2)
Basic Requirements of a Relational Database
94(1)
Two Approaches to Database Design
95(1)
Creating Relational Database Queries
95(2)
Query 1
97(2)
Query 2
99(1)
Query 3
100(1)
Query 4
100(2)
Query 5
102(1)
Database Systems and the Future of Accounting
102(1)
Summary and Case Conclusion
103(1)
Key Terms
104(1)
AIS In Action:
Chapter Quiz
104(1)
Comprehensive Problem
105(1)
Discussion Questions
106(1)
Problems
106(7)
Case 4-1 Research Project
113(1)
AIS In Action Solutions: Quiz Key
114(1)
Comprehensive Problem Solution
115(3)
Appendix: Data Normalization
118(3)
Summary
121(1)
Second Normalization Example
121(4)
Part II Control and Audit of Accounting Information Systems 125(226)
Chapter 5 Fraud
126(30)
Introduction
127(1)
AIS Threats
128(2)
Introduction to Fraud
130(3)
Misappropriation of Assets
131(1)
Fraudulent Financial Reporting
132(1)
SAS No. 99 (AU-C Section 240): The Auditor's Responsibility to Detect Fraud
133(1)
Who Perpetrates Fraud and Why
133(5)
The Fraud Triangle
134(4)
Computer Fraud
138(4)
The Rise in Computer Fraud
138(2)
Computer Fraud Classifications
140(2)
Preventing and Detecting Fraud and Abuse
142(1)
Summary and Case Conclusion
143(1)
Key Terms
144(1)
AIS In Action:
Chapter Quiz
144(1)
Discussion Questions
145(1)
Problems
146(4)
Case 5-1 David L Miller: Portrait of a White-Collar Criminal
150(2)
Case 5-2 Heirloom Photo Plans
152(1)
AIS In Action Solutions: Quiz Key
153(3)
Chapter 6 Computer Fraud and Abuse Techniques
156(40)
Introduction
156(1)
Computer Attacks and Abuse
157(8)
Social Engineering
165(5)
Malware
170(9)
Summary and Case Conclusion
179(1)
Key Terms
180(1)
AIS In Action:
Chapter Quiz
181(1)
Discussion Questions
182(1)
Problems
182(10)
Case 6-1 Shadowcrew
192(1)
AIS In Action Solutions: Quiz Key
193(3)
Chapter 7 Control and Accounting Information Systems
196(40)
Introduction
197(1)
Why Threats to Accounting Information Systems are Increasing
197(1)
Overview of Control Concepts
198(2)
The Foreign Corrupt Practices and Sarbanes-Oxley Acts
199(1)
Control Frameworks
200(4)
COBIT Framework
200(2)
COSO'S Internal Control Framework
202(1)
COSO'S Enterprise Risk Management Framework
202(2)
The Enterprise Risk Management Framework Versus the Internal Control Framework
204(1)
The Internal Environment
204(4)
Management's Philosophy, Operating Style, and Risk Appetite
205(1)
Commitment to Integrity, Ethical Values, and Competence
205(1)
Internal Control Oversight by the Board of Directors
206(1)
Organizational Structure
206(1)
Methods of Assigning Authority and Responsibility
206(1)
Human Resources Standards that Attract, Develop, and Retain Competent Individuals
206(2)
External Influences
208(1)
Objective Setting and Event Identification
208(1)
Objective Setting
208(1)
Event Identification
209(1)
Risk Assessment and Risk Response
209(3)
Estimate Likelihood and Impact
210(1)
Identify Controls
211(1)
Estimate Costs and Benefits
211(1)
Determine Cost/Benefit Effectiveness
211(1)
Implement Control or Accept, Share, or Avoid the Risk
211(1)
Control Activities
212(6)
Proper Authorization of Transactions and Activities
212(1)
Segregation of Duties
213(2)
Project Development and Acquisition Controls
215(1)
Change Management Controls
216(1)
Design and Use of Documents and Records
216(1)
Safeguard Assets, Records, and Data
216(1)
Independent Checks on Performance
217(1)
Communicate Information and Monitor Control Processes
218(3)
Information and Communication
218(1)
Monitoring
218(3)
Summary and Case Conclusion
221(1)
Key Terms
222(1)
AIS In Action:
Chapter Quiz
222(2)
Discussion Questions
224(1)
Problems
224(8)
Case 7-1 The Greater Providence Deposit & Trust Embezzlement
232(1)
AIS In Action Solutions: Quiz Key
233(3)
Chapter 8 Controls for Information Security
236(34)
Introduction
237(1)
Two Fundamental Information Security Concepts
238(2)
Security Is a Management Issue, Not Just a Technology Issue
238(1)
The Time-Based Model of Information Security
239(1)
Understanding Targeted Attacks
240(1)
Protecting Information Resources
241(14)
People: Creation of a "Security-Conscious' Culture
242(1)
People: Training
242(1)
Process: User Access Controls
243(3)
Process: Penetration Testing
246(1)
Process: Change Controls and Change Management
247(1)
IT Solutions: Antimalware Controls
247(1)
IT Solutions: Network Access Controls
247(4)
IT Solutions: Device and Software Hardening Controls
251(3)
IT Solutions: Encryption
254(1)
Physical Security: Access Controls
254(1)
Detecting Attacks
255(2)
Log Analysis
255(1)
Intrusion Detection Systems
256(1)
Continuous Monitoring
256(1)
Responding to Attacks
257(1)
Computer Incident Response Team (CIRT)
257(1)
Chief Information Security Officer (CISO)
257(1)
Security Implications of Virtualization, Cloud Computing, and the Internet of Things
258(1)
Summary and Case Conclusion
259(1)
Key Terms
260(1)
AIS In Action:
Chapter Quiz
260(1)
Discussion Questions
261(1)
Problems
262(4)
Case 8-1 Assessing Change Control and Change Management
266(1)
Case 8-2 Research Project
267(1)
AIS In Action Solutions: Quiz Key
267(3)
Chapter 9 Confidentiality and Privacy Controls
270(26)
Introduction
271(1)
Preserving Confidentiality
271(3)
Identify and Classify Information to Be Protected
272(1)
Protecting Confidentiality with Encryption
272(1)
Controlling Access to Sensitive Information
272(2)
Training
274(1)
Privacy
274(4)
Privacy Controls
274(1)
Privacy Concerns
275(2)
Privacy Regulations and Generally Accepted Privacy Principles
277(1)
Encryption
278(7)
Factors That Influence Encryption Strength
279(1)
Types of Encryption Systems
280(2)
Hashing
282(1)
Digital Signatures
282(2)
Digital Certificates and Public Key Infrastructure
284(1)
Virtual Private Networks (VPNS)
285(1)
Summary and Case Conclusion
285(1)
Key Terms
286(1)
AIS In Action:
Chapter Quiz
286(2)
Discussion Questions
288(1)
Problems
288(4)
Case 9-1 Protecting Privacy of Tax Returns
292(1)
Case 9-2 Generally Accepted Privacy Principles
293(1)
AIS In Action Solutions: Quiz Key
293(3)
Chapter 10 Processing Integrity and Availability Controls
296(26)
Introduction
296(1)
Processing Integrity
297(6)
Input Controls
297(2)
Processing Controls
299(1)
Output Controls
300(1)
Illustrative Example: Credit Sales Processing
301(1)
Processing Integrity Controls in Spreadsheets
302(1)
Availability
303(5)
Minimizing Risk of System Downtime
303(1)
Recovery and Resumption of Normal Operations
304(4)
Summary and Case Conclusion
308(1)
Key Terms
309(1)
AIS In Action:
Chapter Quiz
309(1)
Discussion Questions
310(1)
Problems
311(7)
Case 10-1 Ensuring Systems Availability
318(1)
Case 10-2 Ensuring Process Integrity in Spreadsheets
319(1)
AIS In Action Solutions: Quiz Key
320(2)
Chapter 11 Auditing Computer-Based Information Systems
322(29)
Introduction
323(1)
The Nature of Auditing
324(3)
Overview of the Audit Process
324(2)
The Risk-Based Audit Approach
326(1)
Information Systems Audits
327(9)
Objective 1: Overall Security
327(2)
Objective 2: Program Development and Acquisition
329(1)
Objective 3: Program Modification
330(1)
Objective 4: Computer Processing
331(3)
Objective 5: Source Data
334(1)
Objective 6: Data Files
335(1)
Audit Software
336(2)
Operational Audits of an AIS
338(1)
Summary and Case Conclusion
338(1)
Key Terms
339(1)
AIS In Action:
Chapter Quiz
339(1)
Discussion Questions
340(1)
Problems
341(7)
Case 11-1 Preston Manufacturing
348(1)
AIS In Action Solutions: Quiz Key
348(3)
Part III Accounting Information Systems Applications 351(174)
Chapter 12 The Revenue Cycle: Sales to Cash Collections
352(42)
Introduction
354(2)
Revenue Cycle Information System
356(3)
Process
356(1)
Threats and Controls
356(3)
Sales Order Entry
359(7)
Taking Customer Orders
359(3)
Credit Approval
362(2)
Checking Inventory Availability
364(1)
Responding to Customer Inquiries
365(1)
Shipping
366(5)
Pick and Pack the Order
367(1)
Ship the Order
368(3)
Billing
371(6)
Invoicing
371(2)
Maintain Accounts Receivable
373(4)
Cash Collections
377(3)
Process
377(1)
Threats and Controls
378(2)
Summary and Case Conclusion
380(1)
Key Terms
381(1)
AIS In Action:
Chapter Quiz
381(1)
Discussion Questions
382(1)
Problems
382(9)
Case 12-1 Research Project: How CPA Firms Are Leveraging New Developments in IT
391(1)
AIS In Action Solutions: Quiz Key
391(3)
Chapter 13 The Expenditure Cycle: Purchasing to Cash Disbursements
394(38)
Introduction
395(1)
Expenditure Cycle Information System
396(6)
Process
396(3)
Threats and Controls
399(3)
Ordering Materials, Supplies, and Services
402(7)
Identifying What, When, and How Much to Purchase
402(3)
Choosing Suppliers
405(4)
Receiving
409(2)
Process
409(1)
Threats and Controls
410(1)
Approving Supplier Invoices
411(4)
Process
411(2)
Threats and Controls
413(2)
Cash Disbursements
415(2)
Process
415(1)
Threats and Controls
415(2)
Summary and Case Conclusion
417(1)
Key Terms
418(1)
AIS In Action:
Chapter Quiz
418(1)
Discussion Questions
419(1)
Problems
420(9)
Case 13-1 Research Project: Impact of Information Technology on Expenditure Cycle Activities, Threats, and Controls
429(1)
AIS In Action Solutions: Quiz Key
429(3)
Chapter 14 The Production Cycle
432(30)
Introduction
433(2)
Production Cycle Information System
435(2)
Process
436(1)
Threats and Controls
436(1)
Product Design
437(2)
Process
437(2)
Threats and Controls
439(1)
Planning and Scheduling
439(5)
Production Planning Methods
439(1)
Key Documents and Forms
439(4)
Threats and Controls
443(1)
Production Operations
444(2)
Threats and Controls
444(2)
Cost Accounting
446(6)
Process
446(1)
Threats and Controls
447(5)
Summary and Case Conclusion
452(1)
Key Terms
453(1)
AIS In Action:
Chapter Quiz
453(1)
Discussion Questions
454(1)
Problems
455(4)
Case 14-1 The Accountant and CIM
459(1)
AIS In Action Solutions: Quiz Key
459(3)
Chapter 15 The Human Resources Management and Payroll Cycle
462(30)
Introduction
463(1)
HRM/Payroll Cycle Information System
464(5)
Overview of HRM Process and Information Needs
464(2)
Threats and Controls
466(3)
Payroll Cycle Activities
469(10)
Update Payroll Master Database
470(1)
Validate Time and Attendance Data
471(3)
Prepare Payroll
474(3)
Disburse Payroll
477(2)
Calculate and Disburse Employer-Paid Benefits, Taxes, and Voluntary Employee Deductions
479(1)
Outsourcing Options: Payroll Service Bureaus and Professional Employer Organizations
479(1)
Summary and Case Conclusion
480(1)
Key Terms
481(1)
AIS In Action:
Chapter Quiz
481(1)
Discussion Questions
482(1)
Problems
483(6)
Case 15-1 Research Report: HRM/Payroll Opportunities for CPAs
489(1)
AIS In Action Solutions: Quiz Key
489(3)
Chapter 16 General Ledger and Reporting System
492(33)
Introduction
493(1)
General Ledger and Reporting System
494(3)
Process
495(1)
Threats and Controls
495(2)
Update General Ledger
497(4)
Process
497(1)
Threats and Controls
497(4)
Post Adjusting Entries
501(1)
Process
501(1)
Threats and Controls
502(1)
Prepare Financial Statements
502(6)
Process
502(5)
Threats and Controls
507(1)
Produce Managerial Reports
508(5)
Process
508(1)
Threats and Controls
508(5)
Summary and Case Conclusion
513(1)
Key Terms
514(1)
AIS In Action:
Chapter Quiz
514(1)
Discussion Questions
515(1)
Problems
515(5)
Case 16-1 Exploring XBRL Tools
520(1)
Case 16-2 Evaluating a General Ledger Package
521(1)
Case 16-3 Visualization Tools for Big Data
521(1)
AIS In Action Solutions: Quiz Key
521(4)
Part IV The REA Data Model 525(92)
Chapter 17 Database Design Using the REA Data Model
526(34)
Introduction
526(1)
Database Design Process
527(1)
Entity-Relationship Diagrams
528(1)
The REA Data Model
529(4)
Three Basic Types of Entities
530(1)
Structuring Relationships: The Basic REA Template
530(3)
Developing an REA Diagram
533(7)
Step 1: Identify Relevant Events
533(2)
Step 2: Identify Resources and Agents
535(1)
Step 3: Determine Cardinalities of Relationships
536(4)
What an REA Diagram Reveals About an Organization
540(2)
Business Meaning of Cardinalities
540(1)
Uniqueness of REA Diagrams
541(1)
Summary and Case Conclusion
542(1)
Key Terms
543(1)
AIS In Action:
Chapter Quiz
543(3)
Comprehensive Problem
546(1)
Discussion Questions
546(1)
Problems
547(4)
Case 17-1 REA Data Modeling Extension
551(1)
AIS In Action Solutions: Quiz Key
552(4)
Comprehensive Problem Solution
556(4)
Chapter 18 Implementing an REA Model in a Relational Database
560(24)
Introduction
561(1)
Integrating REA Diagrams Across Cycles
561(5)
Merging Redundant Resource Entities
564(1)
Merging Redundant Event Entities
565(1)
Validating the Accuracy of Integrated REA Diagrams
566(1)
Implementing an REA Diagram in a Relational Database
566(5)
Step 1: Create Tables for Each Distinct Entity and M:N Relationship
566(2)
Step 2: Assign Attributes to Each Table
568(1)
Step 3: Use Foreign Keys to Implement 1:1 and 1:N Relationships
569(1)
Completeness Check
570(1)
Using REA Diagrams to Retrieve Information from a Database
571(2)
Creating Journals and Ledgers
571(1)
Generating Financial Statements
572(1)
Creating Managerial Reports
573(1)
Summary and Case Conclusion
573(1)
Key Term
574(1)
AIS In Action:
Chapter Quiz
574(1)
Comprehensive Problem
575(1)
Discussion Questions
575(1)
Problems
576(2)
Case 18-1 Practical Database Design
578(1)
AIS In Action Solutions: Quiz Key
579(2)
Comprehensive Problem Solution
581(3)
Chapter 19 Special Topics in REA Modeling
584(33)
Introduction
585(1)
Additional Revenue and Expenditure Cycle Modeling Topics
585(8)
Additional Revenue Cycle Events and Attribute Placement
585(2)
Additional Expenditure Cycle Events and Attribute Placement
587(3)
Sale of Services
590(1)
Acquisition of Intangible Services
590(1)
Digital Assets
591(1)
Rental Transactions
591(2)
Additional REA Features
593(1)
Employee Roles
593(1)
M:N Agent-Event Relationships
593(1)
Locations
593(1)
Relationships Between Resources and Agents
593(1)
Production Cycle REA Model
594(1)
Additional Entities-Intellectual Property
594(3)
Production Cycle Events
596(1)
New REA Feature
596(1)
Combined HR/Payroll Data Model
597(2)
HR Cycle Entities
597(1)
Tracking Employees' Time
598(1)
Financing Activities Data Model
599(1)
Summary and Case Conclusion
600(3)
AIS In Action:
Chapter Quiz
603(1)
Discussion Questions
604(1)
Problems
605(5)
Case 19-1 Practical Database Assignment
610(1)
AIS In Action Solutions: Quiz Key
610(4)
Appendix: Extending the REA Model to Include Information About Policies
614(3)
Part V The Systems Development Process 617(91)
Chapter 20 Introduction to Systems Development and Systems Analysis
618(36)
Introduction
619(2)
Systems Development
621(2)
The Systems Development Life Cycle
621(1)
The Players
622(1)
Planning Systems Development
623(2)
Planning Techniques
623(2)
Feasibility Analysis
625(3)
Capital Budgeting: Calculating Economic Feasibility
626(2)
Behavioral Aspects of Change
628(2)
Why Behavioral Problems Occur
628(1)
How People Resist Change
628(1)
Preventing Behavioral Problems
629(1)
Systems Analysis
630(6)
Initial Investigation
630(1)
Systems Survey
631(2)
Feasibility Study
633(1)
Information Needs and Systems Requirements
633(2)
Systems Analysis Report
635(1)
Summary and Case Conclusion
636(1)
Key Terms
637(1)
AIS In Action:
Chapter Quiz
638(1)
Comprehensive Problem
639(1)
Discussion Questions
639(1)
Problems
640(8)
Case 20-1 Audio Visual Corporation
648(1)
AIS In Action Solutions: Quiz Key
649(3)
Comprehensive Problem Solution
652(2)
Chapter 21 AIS Development Strategies
654(28)
Introduction
655(1)
Purchasing Software
655(4)
Selecting a Vendor
656(1)
Acquiring Hardware and Software
656(1)
Evaluating Proposals and Selecting a System
657(2)
Development by In-House Information Systems Departments
659(3)
End-User-Developed Software
659(1)
Advantages and Disadvantages of End-User Computing
660(1)
Managing and Controlling End-User Computing
661(1)
Outsourcing the System
662(1)
Advantages and Disadvantages of Outsourcing
662(1)
Methods for Improving Systems Development
663(8)
Business Process Management
664(1)
Prototyping
665(2)
Agile Methodologies
667(3)
Computer-Aided Software Engineering
670(1)
Summary and Case Conclusion
671(1)
Key Terms
671(1)
AIS In Action:
Chapter Quiz
672(1)
Comprehensive Problem Freedom from Telemarketers-the Do Not Call List
673(1)
Discussion Questions
673(1)
Problems
674(4)
Case 21-1 Wong Engineering Corp.
678(1)
AIS In Action Solutions: Quiz Key
679(2)
Comprehensive Problem Solution
681(1)
Chapter 22 Systems Design, Implementation, and Operation
682(26)
Introduction
683(1)
Conceptual Systems Design
683(2)
Evaluate Design Alternatives
683(2)
Prepare Design Specifications and Reports
685(1)
Physical Systems Design
685(5)
Output Design
686(1)
File and Database Design
686(1)
Input Design
687(1)
Program Design
688(1)
Procedures and Controls Design
689(1)
Systems Implementation
690(3)
Implementation Planning and Site Preparation
690(1)
Selecting and Training Personnel
691(1)
Complete Documentation
692(1)
Testing the System
692(1)
Systems Conversion
693(1)
Operation and Maintenance
694(1)
Summary and Case Conclusion
695(1)
Key Terms
696(1)
AIS In Action:
Chapter Quiz
696(1)
Comprehensive Problem Hershey's Big Bang ERP
697(1)
Discussion Questions
698(1)
Problems
699(5)
Case 22-1 Citizen's Gas Company
704(1)
AIS In Action Solutions: Quiz Key
705(2)
Comprehensive Problem Solution
707(1)
Glossary 708(21)
Index 729
Marshall B. Romney is the John and Nancy Hardy Professor in the Marriott School of Management at Brigham Young University. He holds a Bachelor's and Master's degree from BYU and a PhD degree from the University of Texas at Austin.

 

Marshall has published 10 different books and over 100 articles in academic and professional journals. He is the recipient of eight research grants. He has taught for or consulted with over 50 different organizations. Marshall is a past president of the Information Systems section of the AAA. He was a member of both the Information Technology Executive Committee and the IT Practices Subcommittee of the AICPA. He was the chairman of the Information Technology committee for the Utah Association of CPAs, who presented him with the outstanding chairperson award. At BYU, Marshall is the Chairperson of the Information Systems Department and is the director of both the graduate and undergraduate Information Systems programs.

 

Paul John Steinbart is a Professor in the Department of Information Systems in the W. P. Carey School of Business at Arizona State University where he teaches graduate courses on information security and an undergraduate course on accounting information systems. His research interests include issues concerning the usability of information security solutions, individuals information security behaviors, effective governance of information security, and the effects of information technology on decision making. He has published his research in leading academic journals such as MIS Quarterly, Information Systems Research, the Journal of the Association for Information Systems, Decision Sciences, and The Accounting Review. He is also the co-author of the undergraduate textbook Accounting Information Systems published by Prentice-Hall. Steinbart also serves as the ISACA Academic Advocate at Arizona State University.