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C1 AIS C1 R
Document Outline
Cover
Title Page
Copyright Page
Acknowledgments
Contents
Preface
PART I Conceptual Foundations of Accounting
Information Systems
CHAPTER 1 Accounting Information Systems An Overview
Introduction
Information Needs and Business Processes
Accounting Information Systems
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion
Questions
Problems
CASE 1-1 Ackoff's Management Misinformation Systems
AIS
INACTION SOLUTIONS Quiz Key
CHAPTER 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
Introduction
Transaction Processing The Data Processing Cycle
Enterprise Resource Planning (ERP) Systems
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 2-1 Bar Harbor Blueberry Farm
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 3 Systems Documentation Techniques
Introduction
Data Flow Diagrams
Flowcharts
Business Process Diagrams
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Comprehensive Problem
Discussion Questions
Problems
CASE 3-1 Dub 5
AIS INACTION SOLUTIONS Quiz Key
Comprehensive Problem Solution
CHAPTER 4
Relational Databases
Introduction
Database Systems
Relational Databases
Database Systems and the Future of Accounting
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Comprehensive Problem
Discussion Questions
Problems
CASE 4-1 Research Project
AIS INACTION SOLUTIONS Quiz Key
Comprehensive Problem Solution
Appendix: Data Normalization
Summary
Second Normalization Example
PART II Control and Audit of Accounting Information Systems
CHAPTER 5 Computer Fraud
Introduction
AIS threats
Introduction to Fraud
Who Perpetrates Fraud and Why
Computer Fraud
Preventing and Detecting Fraud and Abuse
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 5-1 David L. Miller Portrait of a White-Collar Criminal
CASE 5-2 Heirloom Photo Plans
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 6 Computer Fraud and abuse Techniques
Introduction
Computer Attacks and Abuse
Social
Engineering
Malware
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 6-1 Shadowcrew
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 7 Control and Accounting Information Systems
Introduction
Overview of Control Concepts
Control Frameworks
The Internal Environment
Objective Setting
Event Identification
Risk Assessment and Risk Response
Control Activities
Information and Communication
Monitoring
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 7-1 The Greater Providence Deposit & Trust Embezzlement
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 8 Controls for Information Security
Introduction
Two Fundamental Information Security Concepts
Understanding Targeted Attacks
Preventive
Controls
Detective Controls
Corrective Controls
Security Implications of Virtualization and the Cloud
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 8-1 Assessing Change Control and Change Management
CASE 8-2 Role-Play: Designing an Effective Information Security Program
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 9 Confidentiality and Privacy Controls
Introduction
Preserving confidentiality
Privacy
Encryption
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 9-1 Protecting Privacy of Tax Returns
CASE 9-2 Generally Accepted Privacy Principles
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 10 Processing Integrity and Availability Controls
Introduction
Processing Integrity
Availability
Summary and Case Conclusion
Key Terms
AIS INACTION CHAPTER Quiz
Discussion Questions
Problems
CASE 10-1 Ensuring Systems Availability
CASE 10-2 Ensuring Process Integrity in Spreadsheets
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 11 Auditing Computer-Based Information Systems
Introduction
The
Nature of Auditing
Information Systems Audits
Audit Software
Operational Audits of an AIS
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 11-1 Preston Manufacturing
AIS INACTION SOLUTIONS Quiz Key
PART III Accounting Information Systems Applications
CHAPTER 12 The Revenue Cycle Sales to Cash Collections
Introduction
Revenue Cycle Information System
Sales Order Entry
Shipping
Billing
Cash Collections
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 12-1 Research Project How CPA Firms Are Leveraging New Developments in IT
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 13 The Expenditure Cycle Purchasing to Cash Disbursements
Introduction
Expenditure Cycle Information System
Ordering Materials, Supplies, and Services
Receiving
Approving
Supplier Invoices
Cash Disbursements
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 13-1 Research Project Impact of Information Technology on Expenditure Cycle Activities, Threats, and Controls
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 14 The Production Cycle
Introduction
Production cycle Information System
Product Design
Planning and Scheduling
Production Operations
Cost Accounting
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 14-1 The Accountant and CIM
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 15 The Human Resources Management and Payroll Cycle
Introduction
HRM/Payroll Cycle Information System
Payroll Cycle Activities
Outsourcing options Payroll Service Bureaus and Professional Employer Organizations
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 15-1 Research Report HRM/Payroll Opportunities for CPAs
AIS INACTION SOLUTIONS Quiz Key
CHAPTER 16 General Ledger and Reporting System
Introduction
General Ledger and Reporting System
Update General Ledger
Post Adjusting Entries
Prepare Financial Statements
Produce Managerial Reports
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 16-1 Exploring XBRL Tools
CASE 16-2 Evaluating a General Ledger Package
CASE 16-3 Visualization tools for Big Data
AIS INACTION SOLUTIONS Quiz Key
PART IV The REA Data Model
CHAPTER 17 Database Design Using the REA Data Model
Introduction
Database Design Process
Entity-Relationship Diagrams
The REA Data Model
Developing an REA Diagram
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Comprehensive Problem
Discussion Questions
Problems
CASE 17-1
REA Data Modeling Extension
AIS INACTION SOLUTIONS Quiz Key
Comprehensive Problem Solution
CHAPTER 18 Implementing an REA Model in a Relational Database
Introduction
Integrating REA Diagrams Across cycles
Rules for combining ReA Diagrams
Implementing an REA Diagram in a Relational Database
Using REA Diagrams to Retrieve Information from a Database
Summary and Case Conclusion
Key Term
AIS INACTION Chapter Quiz
Comprehensive Problem
Discussion Questions
Problems
CASE 18-1 Practical Database Design
AIS INACTION SOLUTIONS Quiz Key
Comprehensive Problem Solution
CHAPTER 19 Special Topics in REA Modeling
Introduction
Additional Revenue and expenditure cycle Modeling topics
Additional REA Features
Production Cycle REA Model
Combined HR/Payroll Data Model
Financing Activities Data Model
Summary and Case Conclusion
AIS INACTION Chapter Quiz
Discussion Questions
Problems
CASE 19-1 Practical Database Assignment
AIS INACTION SOLUTIONS Quiz Key
Appendix: Extending the REA Model to Include Information About Policies
PART V The Systems Development Process
CHAPTER 20 Introduction to Systems development and Systems Analysis
Introduction
Systems Development
Planning Systems Development
Feasibility Analysis
Behavioral Aspects of change
Systems Analysis
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Comprehensive Problem
Discussion Questions
Problems
CASE 20-1 Audio Visual Corporation
AIS INACTION SOLUTIONS Quiz Key
Comprehensive Problem Solution
CHAPTER 21 AIS Development Strategies
Introduction
Purchasing Software
Development by In-House Information Systems Departments
Outsourcing the System
Business Process Management
Prototyping
Computer-Aided Software engineering
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Comprehensive Problem Freedom from Telemarketers—the do Not Call List
Discussion Questions
Problems
CASE 21-1
Professional Salon Concepts
AIS INACTION SOLUTIONS Quiz Key
Comprehensive Problem Solution
CHAPTER 22 Systems Design, Implementation, and Operation
Introduction
Conceptual Systems Design
Physical Systems Design
Systems Implementation
Systems Conversion
Operation and Maintenance
Summary and Case Conclusion
Key Terms
AIS INACTION Chapter Quiz
Comprehensive Problem Hershey's Big Bang ERP
Discussion Questions
Problems
CASE 22-1 Citizen's Gas Company
AIS INACTION SOLUTIONS Quiz Key
Comprehensive Problem Solution
Glossary
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Index
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