Technology plays a critical role in accounting and it is imperative that anyone in the field fully understands all of the capabilities of information systems. This new book focuses on the technology that is utilized by accountants and is written in a style that makes these technical concepts easy to understand. Throughout the pages, the authors focus on four themes; simplicity and understandability of the writing, business processes, accounting and IT controls, and ethics as it relates to accounting systems. INDICE: MODULE 1 - INTRODUCTION Chapter 1 Introduction to AIS Chapter 2 Foundational Concepts of the AIS (Including an REA Appendix) MODULE 2 - CONTROL ENVIRONMENT Chapter 3 Ethics, Fraud, and Internal Control Chapter 4 Internal Controls in IT Systems Chapter 5 Corporate Governance and Sarbanes Oxley Act Chapter 6 IT Governance Chapter 7 Auditing IT systems MODULE 3 - BUSINESS PROCESSES Chapter 8 Revenue and Cash Collection Processes and Controls Chapter 9 Expenditure Processes and Controls - Purchases Chapter 10 Expenditure Processes and Controls - Payroll and Fixed Assets Chapter 11 Conversion Processes and Controls Chapter 12 Administrative Processes and Controls MODULE 4 - IT INFRASTRUCTURE TO ENABLE PROCESSES Chapter 13 Direct Access Files, and Data Base Systems Chapter 14 E-commerce and E-business Chapter 15 ERP Systems
- ISBN: 978-0-471-47951-2
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 648
- Fecha Publicación: 16/04/2008
- Nº Volúmenes: 1
- Idioma: Inglés