Efnisyfirlit

• COVER
• TITLE PAGE
• ABOUT THE AUTHORS
• PREFACE
• CHAPTER 1: ACCOUNTING INFORMATION SYSTEMS AND THE ACCOUNTANT
  • 1.1 INTRODUCTION: WHY STUDY ACCOUNTING INFORMATION SYSTEMS?
  • 1.2 CAREERS IN ACCOUNTING INFORMATION SYSTEMS
  • 1.3 ACCOUNTING AND IT
  • 1.4 WHAT ARE ACCOUNTING INFORMATION SYSTEMS?
  • 1.5 WHAT’S NEW IN ACCOUNTING INFORMATION SYSTEMS?
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 2: ACCOUNTING ON THE INTERNET
  • 2.1 INTRODUCTION
  • 2.2 THE INTERNET AND WORLD WIDE WEB
  • 2.3 XBRL—FINANCIAL REPORTING ON THE INTERNET
  • 2.4 ELECTRONIC BUSINESS
  • 2.5 PRIVACY AND SECURITY ON THE INTERNET
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 3: INFORMATION TECHNOLOGY AND AISS
  • 3.1 INTRODUCTION
  • 3.2 THE IMPORTANCE OF INFORMATION TECHNOLOGY TO ACCOUNTANTS
  • 3.3 INPUT, PROCESSING, AND OUTPUT DEVICES
  • 3.4 SECONDARY STORAGE DEVICES
  • 3.5 DATA COMMUNICATIONS AND NETWORKS
  • 3.6 COMPUTER SOFTWARE
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 4: ACCOUNTING AND DATA ANALYTICS
  • 4.1 INTRODUCTION
  • 4.2 BIG DATA
  • 4.3 ANALYZING DATA
  • 4.4 ENABLING TECHNOLOGIES AND TOOLS
  • 4.5 DATA ANALYTICS AND THE ACCOUNTING PROFESSION
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 5: INTEGRATED ACCOUNTING AND ENTERPRISE SOFTWARE
  • 5.1 INTRODUCTION
  • 5.2 INTEGRATED ACCOUNTING SOFTWARE
  • 5.3 ENTERPRISE-WIDE INFORMATION SYSTEMS
  • 5.4 SELECTING A SOFTWARE PACKAGE
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 6: INTRODUCTION TO INTERNAL CONTROL SYSTEMS AND RISK MANAGEMENT
  • 6.1 INTRODUCTION
  • 6.2 COSO INTERNAL CONTROL—INTEGRATED FRAMEWORK
  • 6.3 ENTERPRISE RISK MANAGEMENT
  • 6.4 EXAMPLES OF CONTROL ACTIVITIES
  • 6.5 MONITORING INTERNAL CONTROL SYSTEMS
  • 6.6 TYPES OF CONTROLS
  • 6.7 EVALUATING CONTROLS
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 7: COMPUTER CONTROLS FOR ORGANIZATIONS AND ACCOUNTING INFORMATION SYSTEMS
  • 7.1 INTRODUCTION
  • 7.2 ENTERPRISE-LEVEL CONTROLS
  • 7.3 GENERAL CONTROLS FOR INFORMATION TECHNOLOGY
  • 7.4 APPLICATION CONTROLS FOR TRANSACTION PROCESSING
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 8: ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART I
  • 8.1 INTRODUCTION
  • 8.2 BUSINESS PROCESS FUNDAMENTALS
  • 8.3 COLLECTING AND REPORTING ACCOUNTING INFORMATION
  • 8.4 THE SALES PROCESS
  • 8.5 THE PURCHASING PROCESS
  • 8.6 CURRENT TRENDS IN BUSINESS PROCESSES
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 9: ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART II
  • 9.1 INTRODUCTION
  • 9.2 THE RESOURCE MANAGEMENT PROCESS
  • 9.3 THE PRODUCTION PROCESS
  • 9.4 THE FINANCING PROCESS
  • 9.5 BUSINESS PROCESSES IN SPECIAL INDUSTRIES
  • 9.6 BUSINESS PROCESS REENGINEERING
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 10: CYBERCRIME, FRAUD, AND ETHICS
  • 10.1 INTRODUCTION
  • 10.2 CYBERCRIME AND FRAUD
  • 10.3 EXAMPLES OF CYBERCRIME
  • 10.4 PREVENTING AND DETECTING CYBERCRIME AND FRAUD
  • 10.5 ETHICAL ISSUES, PRIVACY, AND IDENTITY THEFT
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 11: INFORMATION TECHNOLOGY AUDITING
  • 11.1 INTRODUCTION
  • 11.2 THE AUDIT FUNCTION
  • 11.3 THE INFORMATION TECHNOLOGY AUDITOR’S TOOLKIT
  • 11.4 AUDITING COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS
  • 11.5 INFORMATION TECHNOLOGY AUDITING TODAY
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 12: DOCUMENTING ACCOUNTING INFORMATION SYSTEMS
  • 12.1 INTRODUCTION
  • 12.2 WHY DOCUMENTATION IS IMPORTANT
  • 12.3 PRIMARY DOCUMENTATION TOOLS
  • 12.4 OTHER DOCUMENTATION TOOLS
  • 12.5 END-USER COMPUTING AND DOCUMENTATION
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 13: DEVELOPING AND IMPLEMENTING EFFECTIVE ACCOUNTING INFORMATION SYSTEMS
  • 13.1 INTRODUCTION
  • 13.2 THE SYSTEMS DEVELOPMENT LIFE CYCLE
  • 13.3 SYSTEMS PLANNING
  • 13.4 SYSTEMS ANALYSIS
  • 13.5 DETAILED SYSTEMS DESIGN AND ACQUISITION
  • 13.6 IMPLEMENTATION, FOLLOW-UP, AND MAINTENANCE
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 14: DATABASE DESIGN
  • 14.1 INTRODUCTION
  • 14.2 AN OVERVIEW OF DATABASES
  • 14.3 STEPS IN DEVELOPING A DATABASE USING THE RESOURCES, EVENTS, AND AGENTS (REA) APPROACH
  • 14.4 NORMALIZATION
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 15: ORGANIZING AND MANIPULATING THE DATA IN DATABASES
  • 15.1 INTRODUCTION
  • 15.2 CREATING DATABASE TABLES IN MICROSOFT ACCESS
  • 15.3 ENTERING DATA IN DATABASE TABLES
  • 15.4 EXTRACTING DATA FROM DATABASES: DATA MANIPULATION LANGUAGES (DMLs)
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• CHAPTER 16: DATABASE FORMS AND REPORTS
  • 16.1 INTRODUCTION
  • 16.2 FORMS
  • 16.3 REPORTS
  • SUMMARY
  • KEY TERMS YOU SHOULD KNOW
  • TEST YOURSELF
  • DISCUSSION QUESTIONS
  • PROBLEMS
  • CASE ANALYSES
  • READINGS AND OTHER RESOURCES
  • ANSWERS TO TEST YOURSELF
• GLOSSARY
• INDEX
• END USER LICENSE AGREEMENT

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