Accounting Information Systems

Information Systems THIRTEENTH EDITION Marshall B. Romney • Paul John ... Accounting Information Systems, Global Edition - PDF...

0 downloads 171 Views 180KB Size
GLOBAL EDITION

Accounting Information Systems THIRTEENTH EDITION

Marshall B. Romney • Paul John Steinbart

This page is intentionally left blank.

Accounting Information Systems, Global Edition Table of Contents Cover Brief Contents Contents Preface Part I: Conceptual Foundations of Accounting Information Systems Chapter 1: Accounting Information Systems: An Overview Introduction Information Needs and Business Processes Information Needs Business Processes

Accounting Information Systems How an AIS Can Add Value to an Organization The AIS and Corporate Strategy The Role of the AIS in the Value Chain

Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

Case 1-1 Ackoffs Management Misinformation Systems AIS in Action Solutions Quiz Key

Chapter 2: Overview of Transaction Processing and Enterprise Resource Planning Systems Introduction Transaction Processing: The Data Processing Cycle Data Input Data Storage Data Processing Information Output

Enterprise Resource Planning (ERP) Systems Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

CASE 2-1 Bar Harbor Blueberry Farm AIS in Action Solutions

Table of Contents Quiz Key

Chapter 3: Systems Documentation Techniques Introduction Data Flow Diagrams Subdividing the DFD

Flowcharts Types of Flowcharts Program Flowcharts

Business Process Diagrams Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Comprehensive Problem Discussion Questions Problems

Case 3-1 Dub 5 AIS in Action Solutions Quiz Key Comprehensive Problem Solution

Chapter 4: Relational Databases Introduction Files Versus Databases Using Data Warehouses for Business Intelligence The Advantages of Database Systems The Importance of Good Data

Database Systems Logical and Physical Views of Data Schemas The Data Dictionary DBMS Languages

Relational Databases Types of Attributes Designing a Relational Database for S&S, Inc. Basic Requirements of a Relational Database Two Approaches to Database Design Creating Relational Database Queries Query 1 Query 2 Query 3 Query 4 Query 5

Database Systems and the Future of Accounting Summary and Case Conclusion Key Terms

Table of Contents AIS in Action Chapter Quiz Comprehensive Problem Discussion Questions Problems

Case 4-1 Research Project AIS in Action Solutions Quiz Key Comprehensive Problem Solution Appendix: Data Normalization1 Summary Second Normalization Example

Part II: Control and Audit of Accounting Information Systems Chapter 5: Computer Fraud Introduction AIS Threats Introduction to Fraud Misappropriation of Assets Fraudulent Financial Reporting SAS No. 99: The Auditors Responsibility to Detect Fraud

Who Perpetrates Fraud and Why The Fraud Triangle

Computer Fraud The Rise in Computer Fraud Computer Fraud Classifications

Preventing and Detecting Fraud and Abuse Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

Case 5-1 David L. Miller: Portrait of a White-Collar Criminal Case 5-2 Heirloom Photo Plans AIS in Action 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 in Action

Table of Contents Chapter Quiz Discussion Questions Problems

Case 6-1 Shadowcrew AIS in Action Solutions Quiz Key

Chapter 7: Control and Accounting Information Systems Introduction Why Threats to Acc ounting Information Systems Are Increasing

Overview of Control Concepts The Foreign Corrupt Practices and SarbanesOxley Acts

Control Frameworks COBIT Framework COSOs Internal Control Framework COSOs Enterprise Risk Management Framework The Enterprise Risk Management Framework versus the Internal Control Framework

The Internal Environment Managements Philosophy, Operating Style, and Risk Appetite Commitment to Integrity, Ethical Values, and Competence Internal Control Oversight by the Board of Directors Organizational Structure Methods of Assigning Authority and Responsibility Human Resources Standards that Attract, Develop, and Retain Competent Individuals External Influences

Objective Setting Event Identification Risk Assessment and Risk Response Estimate Likelihood and Impact Identify Controls Estimate Costs and Benefits Determine Cost/Benefit Effectiveness Implement Control or Accept, Share, or Avoid the Risk

Control Activities Proper Authorization of Transactions and Activities Segregation of Duties Project Development and Acquisition Controls Change Management Controls Design and Use of Documents and Records Safeguard Assets, Records, and Data Independent Checks on Performance

Information and Communication Monitoring Perform Internal Control Evaluations Implement Effective Supervision Use Responsibility Accounting Systems

Table of Contents Monitor System Activities Track Purchased Software and Mobile Devices Conduct Periodic Audits Employ a Computer Security Officer and a Chief Compliance Officer Engage Forensic Specialists Install Fraud Detection Software Implement a Fraud Hotline

Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

CASE 7-1 The Greater Providence Deposit & Trust Embezzlement AIS in Action Solutions Quiz Key

Chapter 8: Controls for Information Security Introduction Two Fundamental Information Security Concepts Security is a Management Issue, Not Just a Technology Issue Defense-in-Depth and the Time-Based Model of Information Security

Understanding Targeted Attacks Preventive Controls People: Creation of a Security-Conscious Culture People: Training Process: User Access Controls IT Solutions: Antimalware Controls IT Solutions: Network Access Controls IT Solutions: Device and Software Hardening Controls IT Solutions: Encryption Physical Security: Access Controls Change Controls and Change Management

Detective Controls Log Analysis Intrusion Detection Systems Penetration Testing Continuous Monitoring

Corrective Controls Computer Incident Response Team (CIRT ) Chief Information Security Officer (CISO) Patch Management

Security Implications of Virtualization and the Cloud Summary and Case Conclusion Key Terms AIS in Action

Table of Contents 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 in Action Solutions Quiz Key

Chapter 9: Confidentiality and Privacy Controls Introduction Preserving Confidentiality Identify and Classify Information to be Protected Protecting Confidentiality with Encryption Controlling Access to Sensitive Information Training

Privacy Privacy Controls Privacy Concerns Privacy Regulations and Generally Accepted Privacy Principles

Encryption Factors that Influence Encryption Strength Types of Encryption Systems Hashing Digital Signatures Digital Certificates and Public Key Infrastructure Virtual Private Networks (VPNs)

Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

CASE 9-1 Confidentiality of Examination Question Papers CASE 9-2 Generally Accepted Privacy Principles AIS in Action Solutions Quiz Key

Chapter 10: Processing Integrity and Availability Controls Introduction Processing Integrity Input Controls Processing Controls Output Controls Illustrative Example: Credit Sales Processing Processing Integrity Controls in Spreadsheets

Availability Minimizing Risk of System Downtime

Table of Contents Recovery and Resumption of Normal Operations

Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

CASE 10-1 Ensuring Systems Availability CASE 10-2 Ensuring Process Integrity in Spreadsheets AIS in Action Solutions Quiz Key

Chapter 11: Auditing Computer-Based Information Systems Introduction The Nature of Auditing Overview of the Audit Process The Risk-Based Audit Approach

Information Systems Audits Objective 1: Overall Security Objective 2: Program Development and Acquisition Objective 3: Program Modification Objective 4: Computer Processing Objective 5: Source Data Objective 6: Data Files

Audit Software Operational Audits of an AIS Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

CASE 11-1 Preston Manufacturing AIS in Action Solutions Quiz Key

Part III: Accounting Information Systems Applications Chapter 12: The Revenue Cycle: Sales to Cash Collections Introduction Revenue Cycle Information System Process Threats and Controls

Sales Order Entry Taking Customer Orders Credit Approval Checking Inventory Availability

Table of Contents Responding to Customer Inquiries

Shipping Pick and Pack the Order Ship the Order

Billing Invoicing Maintain Accounts Receivable

Cash Collections Process Threats and Controls

Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

Case 12-1 Research Project: How CPA Firms Are Leveraging New Developments in IT AIS in Action Solutions Quiz Key

Chapter 13: The Expenditure Cycle: Purchasing to Cash Disbursements Introduction Expenditure Cycle Information System Process Threats and Controls

Ordering Materials, Supplies, and Services Identifying What, When, and How Much to Purchase Choosing Suppliers

Receiving Process Threats and Controls

Approving Supplier Invoices Process Threats and Controls

Cash Disbursements Process Threats and Controls

Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

Case 13-1 Research Project: Impact of Information Technology on Expenditure Cycle Activities, Threats, and Controls AIS in Action Solutions

Table of Contents Quiz Key

Chapter 14: The Production Cycle Introduction Production Cycle Information System Process Threats and Controls

Product Design Process Threats and Controls

Planning and Scheduling Production Planning Methods Key Documents and Forms Threats and Controls

Production Operations Threats and Controls

Cost Accounting Process Threats and Controls

Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Discussion Questions Problems

CASE 14-1 The Accountant and CIM AIS in Action Solutions Quiz Key

Chapter 15: The Human Resources Management and Payroll Cycle Introduction HRM/Payroll Cycle Information System Overview of HRM Process and Information Needs Threats and Controls

Payroll Cycle Activities Update Payroll Master Database Validate Time and Attendance Data Prepare Payroll Disburse Payroll Calculate and Disburse Employer-Paid Benefits Taxes and Voluntary Employee Deductions

Outsourcing Options: Payroll Service Bureaus and Professional Employer Organizations Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz

Table of Contents Discussion Questions Problems

Case 15-1 Research Report: HRM/Payroll Opportunities for CPAs AIS in Action Solutions Quiz Key

Chapter 16: General Ledger and Reporting System Introduction General Ledger and Reporting System Process Threats and Controls

Update General Ledger Process Threats and Controls

Post Adjusting Entries Process Threats and Controls

Prepare Financial Statements Process Threats and Controls

Produce Managerial Reports Process Threats and Controls

Summary and Case Conclusion Key Terms AIS in Action 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 in Action 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 Three Basic Types of Entities Structuring Relationships: The Basic REA Template

Developing an REA Diagram Step 1: Identify Relevant Events Step 2: Identify Resources and Agents

Table of Contents Step 3: Determine Cardinalities of Relationships

Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Comprehensive Problem Discussion Questions Problems

Case 17-1 REA Data Modeling Extension AIS in Action 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 Merging Redundant Resource Entities Merging Redundant Event Entities Validating the Accuracy of Integrated REA Diagrams

Implementing an REA Diagram in a Relational Database Step 1: Create Tables for Each Distinct Entity and M:N Relationship Step 2: Assign Attributes to Each Table Step 3: Use Foreign Keys to Implement 1:1 and 1:N Relationships Completeness Check

Using REA Diagrams to Retrieve Information from a Database Creating Journals and Ledgers Generating Financial Statements Creating Managerial Reports

Summary and Case Conclusion Key Term AIS in Action Chapter Quiz Comprehensive Problem Discussion Questions Problems

CASE 18-1 Practical Database Design AIS in Action Solutions Quiz Key Comprehensive Problem Solution

Chapter 19: Special Topics in REA Modeling Introduction Additional Revenue and Expenditure Cycle Modeling Topics Additional Revenue Cycle Events and Attribute Placement Additional Expenditure Cycle Events and Attribute Placement Sale of Services

Table of Contents Acquisition of Intangible Services Digital Assets Rental Transactions

Additional REA Features Employee Roles M:N AgentEvent Relationships Locations Relationships Between Resources and Agents

Production Cycle REA Model Additional EntitiesIntellectual Property Production Cycle Events New REA Feature

Combined HR/Payroll Data Model HR Cycle Entities Tracking Employees Time

Financing Activities Data Model Summary and Case Conclusion AIS in Action Chapter Quiz Discussion Questions Problems

Case 19-1 Practical Database Assignment AIS in Action 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 The Systems Development Life Cycle The Players

Planning Systems Development Planning Techniques

Feasibility Analysis Capital Budgeting: Calculating Economic Feasibility

Behavioral Aspects of Change Why Behavioral Problems Occur How People Resist Change Preventing Behavioral Problems

Systems Analysis Initial Investigation Systems Survey Feasibility Study Information Needs and Systems Requirements Systems Analysis Report

Table of Contents Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Comprehensive Problem Discussion Questions Problems

Case 20-1 Audio Visual Corporation AIS in Action Solutions Quiz Key Comprehensive Problem Solution

Chapter 21: AIS Development Strategies Introduction Purchasing Software Selecting a Vendor Acquiring Hardware and Software Evaluating Proposals and Selecting a System

Development by In-House Information Systems Departments End-User-Developed Software Advantages and Disadvantages of End-User Computing Managing and Controlling End-User Computing

Outsourcing the System Advantages and Disadvantages of Outsourcing

Business Process Management Internal Controls in a Business Process Management System

Prototyping When to Use Prototyping Advantages of Prototyping Disadvantages of Prototyping

Computer-Aided Software Engineering Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Comprehensive Problem Freedom from Telemarketersthe do Not Call List Discussion Questions Problems

Case 21-1 Professional Salon Concepts AIS in Action Solutions Quiz Key Comprehensive Problem Solution

Chapter 22: Systems Design, Implementation, and Operation Introduction Conceptual Systems Design

Table of Contents Evaluate Design Alternatives Prepare Design Specifications and Reports

Physical Systems Design Output Design File and Database Design Input Design Program Design Procedures and Controls Design

Systems Implementation Implementation Planning and Site Preparation Selecting and Training Personnel Complete Documentation Testing the System

Systems Conversion Operation and Maintenance Summary and Case Conclusion Key Terms AIS in Action Chapter Quiz Comprehensive Problem Hersheys Big Bang ERP Discussion Questions Problems

CASE 22-1 Citizens Gas Company AIS in Action Solutions Quiz Key Comprehensive Problem Solution

Glossary Index