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Part Ⅰ Conceptual of Accounting Systems1

CHAPTER 1 Accounting Information Systems:An Overview2

Infroduction4

Systems,Data,and Information4

What Is an AIS?6

Why Study Accounting Information Systems?7

Study of the AIS Is Fundamental to Accounting7

AIS Skills Are Important to Your Career Success8

The AIS Course Complements Other Systems Courses8

AIS Topics Are Tested on the New CPA Exam9

The Impact of the AIS on Corporate Strategy and Culture9

The Role of the AIS in the Value Chain10

How an AIS Can Add Value to an Organization12

Providing Information for Decision Making12

Decision Structure13

Decision Scope13

The AIS and Corporate Strategy14

Strategies and Strategic Positions14

Information Technology and Business Strategy15

AIS IN ACTION:Chapter Quiz16

Discussion Questions17

CHAPTER 2 Overview of Business Processes19

Introduction21

Information Needs and Business Activities22

Information Needs22

Interaction with External and Internal Parties23

Business Cycles23

Transaction Processing:The Data Processing Cycle25

Data Input27

Data Storage28

Data Processing35

Information Output36

Role of the AIS40

AIS IN ACTION:Chapter Quiz41

Discussion Questions42

CHAPTER 3 Systems Development and Documentation Techniques44

Introduction46

Data Flow Diagrams47

Elements in a Data Flow Diagram47

Subdividing the DFD50

Flowcharts54

Flowchart Symbols54

Document Flowcharts56

System Flowcharts61

Program Flowcharts61

AIS IN ACTION:Chapter Quiz62

Discussion Questions63

Part Ⅱ Control and Audit of Accounting Information Systems65

CHAPTER 4 Control and Accounting Information Systems66

Introduction68

Why AIS Threats Are Increasing68

Why Control and Security Are Important69

Overview of Control Concepts69

The Sarbanes-Oxley and Foreign Corrupt Practices Acts71

Levers of Control72

Control Frameworks72

COBIT Framework73

COSO's Internal Control Framework73

COSO's Enterprise Risk Management Framework74

The ERM Framework Versus the Internal Control Framework76

The Internal Environment77

Management's Philosophy,Operating Style,and Risk Appetite77

The Board of Directors78

Commitment to Integrity,Ethical Values,and Competence78

Organizational Structure79

Methods of Assigning Authority and Responsibility80

Human Resources Standards80

External Influences83

Objective Setting83

Estimate Likelihood and Impact86

Identify Controls87

Estimate Costs and Benefits87

Determine Cost/Benefit Effectiveness88

Implement Controlor Avoid,Share,or Accept the Risk88

Control Activities89

Proper Authorization of Transactions and Activities89

Segregation of Duties90

Proiect Development and Acquisition Controls93

Change Management Controls94

Design and Use of Adequate Documents and Records94

Safeguard Assets,Records,and Data94

Independent Checks on Performance96

Information and Communication96

Monitoring97

Perform ERM Evaluations97

Implement Effective Supervision97

Use Responsibility Accounting97

Monitor System Activities97

Track Purchased Software98

Conduct Periodic Audits98

Employ a Computer Security Officer and Computer Consultants99

Engage Forensic Specialists99

Install Fraud Detection Software99

Implement a Fraud Hot Line100

AIS IN ACTION:Chapter Quiz100

Discussion Questions102

CHAPTER 5 Information Systems Controls for Systems Reliability—Part 1:Information Security103

Introduction105

Three Fundamental Information Security Concepts106

1 Security Is a Management Issue,Not a Technology Issue106

2 The Time-Based Model of Security109

3 Defense-in-Depth109

Preventive Controls109

Authentication Controls110

Authorization Controls112

Training113

Controlling Physical Access114

Controlling Remote Access115

Host and Application Hardening121

Encryption123

Detective Controls129

Log Analysis130

Intrusion Detection Systems130

Managerial Reports131

Security Testing131

Corrective Controls132

Computer Emergency Response Team132

Chief Security Officer ICSOI133

Patch Management133

AIS IN ACTION:Chapter Quiz134

Discussion Questions135

CHAPTER 6 Information Systems Controls for Systems Reliability——Part 2:Confidentiality,Privacy,Processing Integrity,and Availability136

Introduction138

Confidentiality138

Privacy140

Processing Integrity142

Source Data Controls143

Data Entry Controls145

Processing Controls146

Data Transmissinon Controls147

Output Controls148

Example:Credit Sales Processing148

Availability152

Minimizing Risk of System Downtime152

Disaster Recovery and Business Continuity Planning153

Chanage Management Controls157

AIS IN ACTION:Chopter Quiz158

Discussion Questions159

Part Ⅲ Accounting Information Systems Applications161

CHAPTER 7 The Revenue Cycle:Sales and Cash Collections166

Introduction168

Revenue Cycle Business Activities170

Sales Order Entry170

Shipping177

Billing181

Cash Collections185

Information Processing Procedures188

Control Objectives,Threats,and Procedures190

Sales Order Entry190

Shipping192

Billing and Accounts Receivable193

Cash Collections194

General Control Issues195

Revenue Cycle Information Needs196

AIS IN ACTION:Chapter Quiz200

Discussion Questions200

CHAPTER 8 The Expenditure Cycle:Purchasing and Cash Disbursements202

Introduction204

Expenditure Cycle Business Activities205

Order Goods206

Receive and Store Goods211

Pay for Goods and Services213

Information Precessing Procedures217

Control Obiectives,Threats,and Procedures219

Order Goods219

Receive and Store Goods224

Approve and Pay Vendor Invoices225

General Control Issues228

Expenditure Cycle Information Needs229

AIS IN ACTION:Chapter Quiz230

Discussion Questions231

CHAPTER 9 The Production Cycle232

Introduction234

Production Cycle Activities235

Product Design236

Planning and Scheduling237

Production Operations242

Cost Accounting243

Information Processing Procedures244

Raw Materials Usage Data246

Direct Labor Costs246

Machinery and Equipment Usage246

Manufacturing Overhead Costs246

Control Obiectives,Threats,and Procedures247

Product Design247

Planning and Scheduling248

Production Operations249

Cost Accounting250

General Threats251

Production Cycle Information Needs252

Criticism 1:Inappropriate Allocation of Overhead Costs252

Criticism 2:Misleading Reports255

AIS IN ACTION:Chapter Quiz257

Discussion Questions258

CHAPTER 10 The Human Resources Management and Payroll Cycle259

Introduction261

Overview261

Payroll Cycle Activities264

Update Payroll Master File264

Update Tax Rates and Deductions265

Validate Time and Attendance Data265

Prepare Payroll268

Disburse Payroll271

Calculate Employer-Paid Benefits and Taxes271

Disburse Payroll Taxes and Miscellaneous Deductions272

Outsourcing Options:Payroll Service Bureaus and Professional Employer Organizations272

Control Obiectives,Threats,and Procedures273

Employment Practices273

Payroll Processing274

General Control Issues277

Key Decisions and Information Needs278

AIS lN ACTION:Chapter Quiz279

Discussion Questions280

CHAPTER 11 General Ledger and Reporting System282

General Ledger and Reporting System Activities285

Update General Ledger285

Post Adiusting Entries287

Prepare Financial Statements287

Produce Managerial Reports287

XBRL:Revolutionizing the Reporting Process288

Control Obiectives,Threats,and Procedures293

Threat 1:Errors in Updating the General Ledger and Generating Reports294

Threat 2:Loss or Unauthorized Disclosure or Alteration of Financial Data296

Threat 3:Poor Performance297

Supporting Management's Information Needs297

The Balanced Scorecard297

Using Data Warehouses for Business Intelligence299

Principles of Graph Design301

AIS IN ACTION:Chapter Quiz304

Discussion Questions305

CHAPTER 12 Database Design Using the REA Data Model306

Introduction308

Database Design Process308

Entity-Relationship Diagrams309

Three Basic Types of Entities311

Structuring Relationships:The Basic REA Template312

Developing an REA Diagram313

Step 1:Identify Relevant Events315

Step 2:Identify Resources and Agents317

Step 3: Determine Cardinalities of Relationships318

AIS IN ACTION:Chapter Quiz325

Discussion Questions328

CHAPTER 13 Implementing an REA Model in a Relational Database329

Integrating REA Diagrams across Cycles331

Rules for Combining REA Diagrams333

Merging Redundant Resource Entities334

Merging Redundant Event Entities335

Validating the Accuracy of Integrated REA Diagrams336

Implementing an REA Diagram in a Relational Database336

Step 1:Create Tables for Each Distinct Entity and M:N Relationship337

Step 2: Assign Attributes to Each Table337

Step 3:Use Foreign Keys to Implement 1:1 and 1:N Relationships340

Completeness Check341

Using REA Diagrams to Retrieve Information from a Database342

Creating Journals and Ledgers343

Generating Financial Statements344

Creating Managerial Reports346

AIS IN ACTION:Chapter Quiz347

Discussion Questions348

CHAPTER 14 Special Topics in REA Modeling350

Additional Revenue Cycle Modeling Topics352

Additional Events352

Attribute Placement354

New REA Feature—Employee Roles355

Sale of Services355

Digital Assets356

Rental Transactions356

Additional Expenditure Cycle Modeling Topics357

Additional Events357

Attribute Placement360

New REA Feature—M:N Agent-Event Relationships360

New REA Feature——Locations360

New REA Feature——Relationships Between Resources and Agents360

Acquisition of Intangible Services361

Rental Transactions361

Production Cycle REA Model362

Additional Entities——Intellectual Property363

Production Cycle Events364

New REA Feature——Relationships Between Agents365

Combined HR/Payroll Data Model365

HR Cycle Entities366

Tracking Employees'time367

Tracking Employees'Time367

Financing Activities Data Model368

AIS IN ACTION:Chapter Quiz369

Discussion Questions371

Part Ⅳ The Systems Development Process373

CHAPTER 15 Introduction to Systems Development and Systems Analysis374

Introduction376

Systems Development379

The Systems Development Life Cycle379

The Players381

Planning systems Development382

Feasibility Analysis 38SCalculating Economic Feasibility Costs and Benefits386

Capital Budgeting388

Systems Analysis388

Initial Investigation388

Systems Survey389

Feasibility Study392

Information Needs and Systems Requirements392

Systems Analysis Report395

AIS IN ACTION:Chapter Quiz395

Discussion Questions396

CHAPTER 16 AIS Development Strategies398

Introduction400

Purchasing Software400

Purchasing Software and the SDLC401

Selecting a Vendor402

Acquiring Hardware and Software402

Evaluating Proposals and Selecting a System402

Development by In-House IS Departments405

End-User-Developed Software406

Appropriate End-User Development and Use407

Benefits of End-User Computing407

Risks of End-User Computing408

Managing and Controlling End-User Computing409

Outsourcing the System410

The Growth in Outsourcing Applications410

The Benefits of Outsourcing411

Risks of Outsourcing412

Business Process Reengineering412

Challenges Faced by Reengineering Efforts414

AIS IN ACTION:Chapter Quiz414

Discussion Questions416

CHAPTER 17 Systems Design,Implementation,and Operation417

Conceptual Systems Design419

Evaluate Desingn Alternatives420

Prepare Design Specifications421

Prepare the Conceptual Systems Design Report421

Physical Systems Design421

Output Design421

File and Database Design423

Input Design423

Program Design425

Procedures Design426

Controls Design426

Physical Systems Design Report426

Systems Implementation428

Implementation Planning428

Site Preparation429

Select and Train Personnel429

Complete Documentation430

Test the System431

Systems Conversion431

Conversion Approaches431

Data Conversion433

Operation and Maintenance433

AIS IN ACTION:Chapter Quiz433

Discussion Questions436