Accounting information systems:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Upper Saddle River, NJ
Pearson Prentice Hall
2009
|
| Ausgabe: | 11. ed., internat. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 831 S. Ill. |
| ISBN: | 9780136015185 0136015182 9780135009376 0135009375 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting information systems |c Marshall B. Romney, Paul John Steinbart |
| 250 | |a 11. ed., internat. ed. | ||
| 264 | 1 | |a Upper Saddle River, NJ |b Pearson Prentice Hall |c 2009 | |
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| 650 | 7 | |a Accounting |2 gtt | |
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Datensatz im Suchindex
| _version_ | 1804140811788484608 |
|---|---|
| adam_text | ELEVENTH EDITION BRIGHAM YOUNG UNIVERSITY ARIZONA STATE UNIVERSITY
PEARSON EDUCATION INTERNATIONAL :ID J - EF CONTENTS CHAPTER 6 CHAPTER 7
CHAPTER 8 I CHAPTER 9 PARTI CONCEPTUAL FOUNDATIONS OF ACCOUNTING
INFORMATION SYSTEMS 23 CHAPTER 1 ACCOUNTING INFORMATION SYSTEMS: AN
OVERVIEW 24 CHAPTER 2 OVERVIEW OF, BUSINESS PROCESSES , 48. - ,
CHAPTER 3 SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES 82 CHAPTER 4
RELATIONAL DATABASES 124 PART II
CCTNTIDANDAIDITOFACXXWNTINGLNFBRMCITKMSYSLEMS 161 CHAPTER 5 COMPUTER
FRAUD AND ABUSE 162 - CONTROL AND ACCOUNTING INFORMATION SYSTEMS 218
INFORMATION SYSTEMS CONTROLS FOR SYSTEMS RELIABILITY*PART 1:
INFORMATION.SECURITY, 270- , ., Y INFORMATION SYSTEMS CONTROLS FOR
SYSTEMS RELIABILITY*PART 2: CONFIDENTIALITY, PRIVACY, PROCESSING
INTEGRITY, AND AVAILABILITY 3V4 AUDITING^COMPUTER-BASED
INFORMATION SYSTEMS 350 PART III ACCOUNTING INFORMATION SYSTEMS
APPLICATIONS 385 CHAPTER 10 THE REVENUE CYCLE: SALES TO CASH COLLECTIONS
390 * CHAPTER 11 THE EXPENDITURE ,CYCLE:PURCHASING TO CASH
DISBURSEMENTS 438 CHAPTER 12 THE PRODUCTION CYCLE 482 * . - * . -
CHAPTER 13 THE HUMAN RESOURCES MANAGEMENT AND PAYROLL CYCLE 518 CHAPTER
14 GENERAL LEDGER AND REPORTING SYSTEM- * 550, * *: -. PART IV THE
REA DATA MODEL 581 CHAPTER 15 DATABASE DESIGN USING THE REA DATA MODEL
582 CHAPTER 16 IMPLEMENTING AN REA MODEL IN A RELATIONAL DATABASE 616
CHAPTER 17 SPECIAL TOPICS IN REA MODELING 642 , 3 L PARTV THE SYSTEMS
DEVELOPMENT PROCESS 674 CHAPTER !L 8 INTRODUCTION TO SYSTEMS DEVELOPMENT
AND SYSTEMS ANALYSIS 678 CHAPTER 19 AIS DEVELOPMENT STRATEGIES 726
CHAPTER 20 SYSTEMS DESIGN, IMPLEMENTATION, AND OPERATION 772 CONTENTS
PARTI CONCEPTUAL FOUNDATIONS OF ACCOUNJIING INFORMCSIION SYSTEMS 23 / H
.1 ACCOUNTING INFORMATION SYSTEMS: AN OVERVIEW 24 . INTRODUCTION 26..
*,.-.** * .** ;-/. , -..,» / J , SYSTEMS, DATA, AND INFORMATION 26 ;I
. : . , . ..* WHAT IS AN AIIS? 28 . . . WHY STUDY ACCOUNTING
INFORMATION SYSTEMS? 29 :*:.., STUDY OF THE AIS IS FUNDAMENTAL TO
ACCOUNTING 29 * , ^ » - *; AIS SKILLS ARE IMPORTANT TO YOUR CAREER
SUCCESS 30 THE AIS COURSE COMPLEMENTS OTHER SYSTEMS COURSES 30 AIS
TOPICS ARE TESTED ON THE R NEW-GPA~ EXAM 31 » * » : , V THE
IMPACT OF THE AIS ON CORPORATE STRATEGY AND CULTURE 3 1 * : THE ROLE
OF THE AIS IN THE VALUE CHAIN 32 , , T ; (! ; .-, , ; ;, HOW AN AIS CAN
ADD VALUEDG QRVORGANIZATIONT * 34 . . *» K - , V PROVIDING
INFORMATION FOR DECISION MAKING 35 _ : TU DECISION STRUCTURE 36 , , , V
- - - DECISION SCOPE 36 THE AIS AND CORPORATE STRATEGY 37 » * *
STRATEGIES AND STRATEGIC POSITIONS 37 ^ ^, , *** -. - »LI
INFORMATION TECHNOLOGY AND BUSINESS STRATEGY _ 38 ,- _ SUMMARY AND CASE
CONCLUSION 39 D KEY TERMS 39 * , . AIS IN ACTION: CHAPTER QUIZ 40
* DISCUSSION QUESTIONS 41 * PROBLEMS 42 * . T /» CASE 1-1 ANY COMPANY,
INC. AN ONGOING COMPREHENSIVE CASE 45 , * CASE 1 -2 ACKOFF S MANAGEMENT
MISINFORMATION SYSTEMS 45 ~ AIS IN ACTION SOLUTIONS: QUIZ KEY 45 US 2 J
OVERVIEW OF BUSINESS PROCESSES 48 INTRODUCTION 50 INFORMATION NEEDS AND
BUSINESS ACTIVITIES 5H INFORMATION NEEDS 51 INTERACTION WITH EXTERNAL
AND INTERNAL PARTIES 52 I BUSINESS PROCESSES 52 .- * * ***? .
TRANSACTION PROCESSING: THE DATA PROCESSING CYCLE 56 * DATA INPUT 57 .
V .-* *-.; DATA STORAGE 58 DATA PROCESSING . 65 . , --,,-, , ,
INFORMATION OUTPUT * 66 J , - ROLE OF THE ADS 70 SUMMARY AND CASE
CONCLUSION 70 D KEY TERMS 71 AIS IN ACTION:.CHAPTER QUIZ 71 B DISCUSSION
QUESTIONS 72 * PROBLEMS 73 CASE 2-1 BAR HARBOR BLUEBERRY FARM 77 AIS IN
ACTION SOLUTIONS: QUIZ KEY 79 CONTENTS J SYSTEMS DEVELOPMENT AND
DOCUMENTATION TECHNIQUES 82 INTRODUCTION 84 DATA FLOW DIAGRAMS 85
ELEMENTS IN A DATA FLOW DIAGRAM 85 SUBDIVIDING THE DFD 88 FLOWCHARTS 92
FLOWCHART SYMBOLS 92 DOCUMENT FLOWCHARTS 94 SYSTEM FLOWCHARTS 95 PROGRAM
FLOWCHARTS 99 SUMMARY AND CASE CONCLUSION 99 D KEY TERMS 100 AIS IN
ACTION: CHAPTER QUIZ 100 A COMPREHENSIVE PROBLEM 102 A DISCUSSION
QUESTIONS 102 * PROBLEMS 102 ~ ^ C CASE 3-1 DUB 5
116 AIS IN ACTION SOLUTIONS: QUIZ KEY 117 * COMPREHENSIVE PROBLEM
SOLUTION 119 RELATIONAL DATABASES 124 INTRODUCTION 126 FILES VERSUS
DATABASES 126 , THE IMPORTANCE AND ADVANTAGES OF DATABASE SYSTEMS 127
THE IMPORTANCE OF GOOD DATA 128 DATABASE SYSTEMS 129 LOGICAL AND
PHYSICAL.VIEWS OF DATA 129 SCHEMAS 129 I -0T? THE DATA DICTIONARY
131 DBMS LANGUAGES 131 RELATIONAL DATABASES 133 TYPES OF ATTRIBUTES 134
DESIGNING A RELATIONAL DATA BASE FOR S&S, INC 134 BASIC REQUIREMENTS OF
A RELATIONAL DATABASE 136 TWO APPROACHES TO DATABASE DESIGN 139 *
CREATING RELATIONAL DATABASE QUERIES 139 DATABASE SYSTEMS AND THE FUTURE
OF ACCOUNTING 145 SUMMARY AND CASE CONCLUSION 147 D KEY TERMS 148 AIS
IN ACTION: CHAPTER QUTZ 148 B COMPREHENSIVE PROBLEM 149 * DISCUSSION
QUESTIONS 149 * PROBLEMS 151 , ! , , . CASE 4-1 RESEARCH PROJECTS
155 ., , AIS IN ACTION SOLUTIONS: QUIZ KEY 156 B COMPREHENSIVE PROBLEM
SOLUTION 157 . . . / , ; . - - . . * * * PART II CONTROL AND AUDIT OF
ACCOUNTING SNFORMAITION SYSTEMS 161 COMPUTER FRAUD AND ABUSE 162
INTRODUCTION 164 AIS THREATS H64 INTRODUCTION TO FRAUD 167
MISAPPROPRIATION OF ASSETS 167 FRAUDULENT FINANCIAL REPORTING 168 SAS NO
99- THE AUDITOR S RESPONSIBILITY TO DETECT FRAUD 169 8 CONTENTS WHO
PERPETRATES FRAUD AND WHY LIT OCCURS 169 THE FRAUD TRIANGLE 170 A *
COMPUTER FRAUD H 75 THE RISE IN COMPUTER FRAUD 175 COMPUTER FRAUD
CLASSIFICATIONS 177 COMPUTER FRAUD AND ABUSE TECHNIQUES 180 COMPUTER
ATTACKS 182 SOCIAL ENGINEERING 187 MALWARE 190 PREVENTING AND DETECTING
COMPUTER FRAUD AND ABUSE 195 SUMMARY AND CASE CONCLUSION 197 * KEY TERMS
198 AIS IN ACTION: CHAPTER QUIZ 198 B DISCUSSION QUESTIONS 200 E
PROBLEMS 201. CASE 5-1 DAVID L MILLER: PORTRAIT OF A WHITE-COLLAR
CRIMINAL 209?, CASE 5-2 LEXSTEEL CORPORATION 211 .*** . -** CASE 5-3
SHADOWCREW 213 . , AIS IN ACTION SOLUTIONS: QUIZ KEY 214 }_} CONTROL AND
ACCOUNTING INFORMATION SYSTEMS 218 INTRODUCTION 220 WHY AIS THREATS ARE
INCREASING 220 R WHY CONTROL AND SECURITY ARE IMPORTANT .221 ...
OVERVIEW OF CONTROL CONCEPTS 222 . ^ THE SARBANES-OXLEY AND FOREIGN
CORRUPT PRACTICES ACTS 223 ,. %..^. LEVERS OF CONTROL 224 : CONTROL
FRAMEWORKS 225 COBIT FRAMEWORK 225 COSO S INTERNAL CONTROL FRAMEWORK 226
COSO S ENTERPRISE RISK MANAGEMENT FRAMEWORK 226 THE ERM FRAMEWORK VERSUS
THE INTERNAL CONTROL FRAMEWORK . 229 THE INTERNAL ENVIRONMENT 229
MANAGEMENT S PHILOSOPHY, OPERATING STYLE, AND RISK APPETITE 230 THE
BOARD OF DIRECTORS 230 COMMITMENT TO INTEGRITY, ETHICAL VALUES, AND
COMPETENCE 23 1 ORGANIZATIONAL STRUCTURE 231 . METHODS OF ASSIGNING
AUTHORITY AND RESPONSIBILITY 232 HUMAN RESOURCES STANDARDS 232 EXTERNAL
INFLUENCES 235 * ** OBJECTIVE SETTING 236 EVENT IDENTIFICATION 236 RISK
ASSESSMENT AND RISK RESPONSE 238 ESTIMATE LIKELIHOOD AND IMPACT 240
IDENTIFY CONTROLS 240 * *, ,,.... , , ESTIMATE COSTS AND BENEFITS 240 (
, DETERMINE COST/BENEFIT EFFECTIVENESS 241 IMPLEMENT CONTROL OR AVOID,
SHARE, OR ACCEPT THE RISK 241 CONTROL ACTIVITIES 241 PROPER
AUTHORIZATION OF TRANSACTIONS AND ACTIVITIES 242 SEGREGATION OF DUTIES
243 . *-,... PROJECT DEVELOPMENT AND ACQUISITION CONTROLS 246 CONTENTS
CHANGE MANAGEMENT CONTROLS 247 * .. * *;* DESIGN AND USE OF DOCUMENTS
AND RECORDS 247 SAFEGUARD ASSETS, RECORD S, AND DATA 248 INDEPENDENT
CHECKS ON PERFORMANCE 249 INFORMATION AND COMMUNICATION 250 MONITORING
251 PERFORM ERM EVALUATIONS 251 ^ IMPLEMENT EFFECTIVE SUPERVISION 251
USE RESPONSIBILITY ACCOUNTING 251 MONITOR SYSTEM ACTIVITIES 251 TRACK
PURCHASED SOFTWARE AND MOBILE DEVICES 252 CONDUCT PERIODIC AUDITS 252
EMPLOY A COMPUTER SECURITY OFFICER, A CHIEF COMPLIANCE OFFICER, AND_
COMPUTER CONSULTANTS 253 ENGAGE FORENSIC SPECIALISTS 253 INSTALL FRAUD
DETECTION SOFTWARE 253 IMPLEMENT A FRAUD HOTLINE 254 SUMMARY AND CASE
CONCLUSION 254 D KEY TERMS 255 AIS IN ACTION: CHAPTER QUIZ 256 H
DISCUSSION QUESTIONS 258 B PROBLEMS 258 CASE 6-1 THE GREATER PROVIDENCE
DEPOSIT & TRUST EMBEZZLEMENT 266 AIS IN ACTION SOLUTIONS: QUIZ KEY 267
[EMMIJ V~ INFORMATION SYSTEMS CONTROLS FOR SYSTEMS RELIABILITY*PART 1:
INFORRNDTIONSSECURITY 270 INTRODUCTION 272 THE COBIT AND TRUST SERVICE
FRAMEWORKS 273 THREE FUNDAMENTAL INFORMATION SECURITY CONCEPTS 275 1
SECURITY IS A MANAGEMENT ISSUE, NOT A TECHNOLOGY ISSUE 275 2 THE
TIME-BASED MODEL OF SECURITY 278 3 DEFENSE-IN-DEPTH 279 . UNDERSTANDING
TARGETED ATTACKS 279 PREVENTIVE CONTROLS 280 AUTHENTICATION CONTROLS 281
* . .-* .. AUTHORIZATION CONTROLS: 281 - . . .*:...-..:*** . TRAINING
283 . . . CONTROLLING PHYSICAL ACCESS 284 , : -* -, CONTROLLING REMOTE
ACCESS 286 . ...*-. HOST AND APPLICATION HARDENING 291 * * .-..
ENCRYPTION 293 . . . DETECTIVE CONTROLS 299 LOG ANALYSIS- 299 INTRUSION
DETECTION SYSTEMS ^ 300 ** :: * * * . MANAGERIAL REPORTS 301
SECURITY TESTING 301 ***** *** CORRECTIVE CONTROLS 301 COMPUTER
EMERGENCY RESPONSE TEAM 302 CHIEF INFORMATION SECURITY OFFICER (CISO)
302 PATCH MANAGEMENT 303 * SUMMARY AND CASE CONCLUSION 303 * KEY TERMS
304 *1 0 CONTENTS AIS IN ACTION: CHAPTER QUIZ 305 M DISCUSSION QUESTIONS
306 H PROBLEMS 306. CASE 7-1 COSTS OF PREVENTIVE SECURITY 310 CASE 7-2
DEVELOPING AN INFORMATION SECURITY CHECKLIST 310 AIS IN ACTION
SOLUTIONS: QUIZ KEY 311 H] INFORMATION SYSTEMS CONTROLS FOR SYSTEMS
RELIABILITY*PART 2: CONFIDENTIALITY, PRIVACY, PROCESSING INTEGRITY, AND
AVAILABILITY 314 ; : INTRODUCTION 316 CONFIDENTIALITY 316 PRIVACY 318
PROCESSING INTEGRITY 321 INPUT CONTROLS 322 * * * * - - . PROCESSING
CONTROLS 325 . . .;* , OUTPUT CONTROLS 326 EXAMPLE: CREDIT SALES
PROCESSING 327 . AVAILABILITY 331 MINIMIZING RISK OF SYSTEM DOWNTIME,
331 . DISASTER RECOVERY AND BUSINESS CONTINUITY PLANNING. .332 ..,.*,*
I , CHANGE MANAGEMENT CONTROLS 337 . R SUMMARY AND CASE CONCLUSION 337 D
KEY TERMS 338 - AIS IN ACTION: CHAPTER QUIZ 339 DISCUSSION QUESTIONS
340 M PROBLEMS 340 CASE 8-1. THE STATE DEPARTMENT OF TAXATION 346 . ,
AIS IN ACTION SOLUTIONS: QUIZ KEY 347 I AUDITING COMPUTER-BASED
INFORMATION SYSTEMS 350 INTRODUCTION 352 ! THE NATURE OF AUDITING 352
INTERNAL AUDITING STANDARDS 353- R . * : . TYPES OF INTERNAL AUDITING
WORK 353 * * AN OVERVIEW OF THE AUDITING PROCESS 353 * .. . .. THE
RISK-BASED AUDIT APPROACH 356 * .* *-** INFORMATION SYSTEMS AUDITS 356
OBJECTIVE 1: OVERALL SECURITY 357 *. ..-* .-.: . . * OBJECTIVE 2:
PROGRAM DEVELOPMENT AND ACQUISITION 359. ***** . OBJECTIVE 3: PROGRAM
MODIFICATION 359 -., OBJECTIVE 4: COMPUTER PROCESSING 362 **.**.***. ..
OBJECTIVE 5: SOURCE DATA 366 -- . ****.-*. *. OBJECTIVE 6: DATA
FILES 368 * . - . . , - . COMPUTER SOFTWARE 368 OPERATIONAL AUDITS OF
AN ADS 371 . SUMMARY AND CASE CONCLUSION 372 A KEY TERMS 373 * AIS IN
ACTION: CHAPTER QUIZ 373 9 DISCUSSION QUESTIONS 374 H PROBLEMS 375 CASE
9-1 PRESTON MANUFACTURING COMPANY 381 AIS IN ACTION SOLUTIONS: QUIZ KEY
382 PART HI ACCOUNTING INFORMATION SYSTEMS APPLICATIONS 385 J| THE
REVENUE CYCLE: SALES TO CASH COLLECTIONS .390 INTRODUCTION 392 REVENUE
CYCLE BUSINESS ACTIVITIES 394 CONTENTS 1 1 SALES ORDER ENTRY 395 .. O
SHIPPING 401 BILLING 404 O CASH COLLECTIONS 409 * INFORMATION PROCESSING
PROCEDURES 411 CONTROL OBJECTIVES, THREATS, AND PROCEDURES 413 SALES
ORDER 1 ENTRY 413 . . . SHIPPING 415 . * . BILLING AND ACCOUNTS
RECEIVABLE 4 16 CASH COLLECTIONS 417 ** * *** * GENERAL CONTROL ISSUES
418 REVENUE CYCLE INFORMATION NEEDS 419 SUMMARY AND CASE CONCLUSION 422
D KEY TERMS 423 AIS IN ACTION: CHAPTER QUIZ 424 B DISCUSSION QUESTIONS
425 B PROBLEMS 425 CASE 10-1 ELITE PUBLISHING COMPANY 435 CASE 10-2
FRONTIER FLOORS 435 , , AIS IN ACTION SOLUTIONS: QUIZ KEY 436 JJ THE
EXPENDITURE CYCLE: PURCHASING TO CASH DISBURSEMENTS 438 INTRODUCTION 440
EXPENDITURE CYCLE BUSINESS ACTIVITIES 441 ORDER GOODS 442 ^ * RECEIVE
AND STORE^GOODS 447 PAY FOR GOODS AND SERVICES 449 INFORMATION
PROCESSING PROCEDURES 453 CONTROL OBJECTIVES, THREATS, AND PROCEDURES
455 . ORDER GOODS 456 -^ * . *. .. . . ** RECEIVE AND STORE GOODS 460
APPROVE AND PAY VENDOR INVOICES 461 GENERAL CONTROL ISSUES 464 .
EXPENDITURE CYCLE INFORMATION NEEDS. 465 SUMMARY AND CASE CONCLUSION 467
* KEY TERMS 467 AIS IN ACTION: CHAPTER QUIZ 468 B DISCUSSION QUESTIONS
469 Q PROBLEMS 469 CASE 11-1 BLACKWELL INDUSTRIES 478 * .-,* CASE 11-2
BOONE COMPANY 479 AIS IN ACTION SOLUTIONS: QUIZ KEY 480 , ,. THE
PRODUCTION CYCLE 482 INTRODUCTION 484 PRODUCTION CYCLE ACTIVITIES 486
PRODUCT DESIGN 486 PLANNING AND SCHEDULING 488 PRODUCTION OPERATIONS 492
COST ACCOUNTING 493 O INFORMATION PROCESSING PROCEDURES 495 RAW
MATERIALS USAGE DATA 496 DIRECT LABOR COSTS 496 . MACHINERY AND
EQUIPMENT USAGE 497 MANUFACTURING OVERHEAD COSTS 497 D 2 CONTENTS
CONTROL OBJECTIVES, THREATS, AND PROCEDURES 497 PRODUCT DESIGN 499
PLANNING AND SCHEDULING 499 PRODUCTION OPERATIONS 500 COST ACCOUNTING
501 GENERAL THREATS 501 * PRODUCTION CYCLE INFORMATION NEEDS 502
CRITICISM 1: INAPPROPRIATE ALLOCATION OF OVERHEAD COSTS 503 CRITICISM 2:
MISLEADING REPORTS 506 SUMMARY AND CASE CONCLUSION 507 D KEY TERMS 508
AIS IN ACTION: CHAPTER QUIZ 508 D DISCUSSION QUESTIONS 510 * PROBLEMS
510 CASE 12-1 THE ACCOUNTANT AND CIM 514 AIS IN ACTION SOLUTIONS: QUIZ
KEY 516 , DPI THE HUMAN RESOURCES MANAGEMENT AND PAYROLL CYCLE 518
INTRODUCTION 520 OVERVIEW 521 PAYROLL CYCLE ACTIVITIES 523 UPDATE
PAYROLL MASTER FILE 523 UPDATE TAX RATES AND DEDUCTIONS 524 VALIDATE
TIME AND ATTENDANCE DATA 524 PREPARE PAYROLL 527 ^ DISBURSE
PAYROLL 530 ^ * . CALCULATE EMPLOYER-PAID BENEFITS AND TAXES 530
DISBURSE PAYROLL TAXES AND MISCELLANEOUS DEDUCTIONS 53 1 OUTSOURCING
OPTIONS: PAYROLL SERVICE BUREAUS AND PROFESSIONAL EMPLOYER ORGANIZATIONS
531 * CONTROL OBJECTIVES, THREATS, AND PROCEDURES 532 EMPLOYMENT
PRACTICES 532 -*****. PAYROLL PROCESSING 533 * GENERAL CONTROL ISSUES
536 - R KEY DECISIONS AND INFORMATION NEEDS 537 SUMMARY AND CASE
CONCLUSION 538 * KEY TERMS 539 AIS IN ACTION: CHAPTER QUIZ 539 *
DISCUSSION QUESTIONS 541 D PROBLEMS 541 CASE 13-1 RESEARCH REPORT:
HRM/PAYROLL OPPORTUNITIES FOR CPAS 547 CASE 13-2 FARGO PUBLISHING 547
*** * AIS IN ACTION SOLUTIONS- QUIZ KEY 548 ML GENERAL LEDGER AND
REPORTING SYSTEM 550 INTRODUCTION 552 GENERAL LEDGER AND REPORTING
SYSTEM ACTIVITIES 553 UPDATE GENERAL LEDGER 554 . ** POST ADJUSTING
ENTRIES 555 PREPARE FINANCIAL STATEMENTS 555 PRODUCE MANAGERIAL REPORTS
556 XBRL: REVOLUTIONIZING THE REPORTING PROCESS 556 CONTROL OBJECTIVES,
THREATS, AND PROCEDURES 561 THREAT 1: ERRORS IN UPDATING THE GENERAL
LEDGER AND GENERATING REPORTS 562 THREAT 2: FINANCIAL STATEMENT FRAUD
564 CONTENTS II 3 THREAT 3: LOSS OR UNAUTHORIZED DISCLOSURE OR
ALTERATION OF FINANCIAL DATA 564 THREAT 4: POOR PERFORMANCE * 565 - *
* * SUPPORTING MANAGEMENT S INFORMATION NEEDS 566 THE BALANCED SCORECARD
566 USING DATA WAREHOUSES FOR BUSINESS INTELLIGENCE 567 PRINCIPLES OF
GRAPH DESIGN 570 SUMMARY AND CASE CONCLUSION 573 D KEY TERMS 573 AIS IN
ACTION: CHAPTER QUIZ 574 M DISCUSSION QUESTIONS 575 Q PROBLEMS 575 CASE
14-1 KEEPING CURRENT WITH XBRL DEVELOPMENTS 578 CASE 14-2 (EVALUATING A
GENERAL LEDGER PACKAGE 578 AIS IN ACTION SOLUTIONS: QUIZ KEY 579 PARTLY
THE REA DATA MODEL 581 DATABASE DESIGN USING THE REA DATA MODEL 582
INTRODUCTION 584 DATABASE DESIGN PROCESS 584 ENTITY-RELATIONSHIP
DIAGRAMS 585 THE REA DATA MODEL 587 THREE BASIC TYPES OF ENTITIES 587
STRUCTURING RELATIONSHIPS: THE BASIC REA TEMPLATE 588 DEVELOPING AN REA
DIAGRAM 590 STEP 1: IDENTIFY RELEVANT EVENTS 590 STEP 2: IDENTIFY
RESOURCES AND AGENTS 593 STEP 3: DETERMINE V ^AMINALITIES OF
RELATIONSHIPS 594 SUMMARY AND CASE CONCLUSION 601 A KEY TERMS 601 AIS IN
ACTION: CHAPTER QUIZ 601 Q COMPREHENSIVE PROBLEM 604 0 DISCUSSION
QUESTIONS 604 W PROBLEMS 605 CASE 15-1 REA DATA MODELING EXTENSION 608 .
AIS IN ACTION SOLUTIONS: QUIZ KEY 609 Q COMPREHENSIVE PROBLEM SOLUTION
612 @) IMPLEMENTING AN REA MODEL IN A RELATIONAL DATABASE 616
INTRODUCTION 618 , , , INTEGRATING REA DIAGRAMS ACROSS CYCLES 618 RULES
FOR COMBINING REA DIAGRAMS 620 MERGING REDUNDANT RESOURCE ENTITIES 621
MERGING REDUNDANT EVENT ENTITIES 622 . * VALIDATING THE ACCURACY OF
INTEGRATED REA DIAGRAMS 623 IMPLEMENTING AN REA DIAGRAM IN A RELATIONAL
DATABASE 623 STEP 1: CREATE TABLES FOR EACH DISTINCT ENTITY AND M:N
RELATIONSHIP 623 STEP 2: ASSIGN ATTRIBUTES TO EACH TABLE 624 STEP 3: USE
FOREIGN KEYS TO IMPLEMENT 1:1 AND 1 :N RELATIONSHIPS 627 COMPLETENESS
CHECK 628 USING REA DIAGRAMS TO RETRIEVE INFORMATION FROM A DATABASE 629
CREATING JOURNALS AND LEDGERS 629^ Q GENERATING FINANCIAL STATEMENTS 63
1 CREATING MANAGERIAL REPORTS 632 SUMMARY AND CASE CONCLUSION 632 * KEY
TERMS 633 AIS IN ACTION: CHAPTER QUIZ 633 H COMPREHENSIVE PROBLEM 634 0
DISCUSSION QUESTIONS 635 W PROBLEMS 635 * II4 CONTENTS CASE 16-1
PRACTICAL DATABASE DESIGN 637 AIS IN ACTION SOLUTIONS: QUIZ KEY 637 A
COMPREHENSIVE PROBLEM SOLUTIORV-640 SPECIAL TOPICS IN REA MODELING .642
INTRODUCTION 644 ADDITIONAL REVENUE CYCLE MODELING TOPICS 644 ADDITIONAL
EVENTS 644 . . . ...*** ATTRIBUTE PLACEMENT 645 * NEW REA
FEATURE*EMPLOYEE ROLES 647 * * **** SALE OF SERVICES 647 . * . *
* . . DIGITAL ASSETS 648 RENTAL TRANSACTIONS 648 ADDITIONAL EXPENDITURE
CYCLE MODELING TOPICS 649 ADDITIONAL EVENTS 649 * * . ; ATTRIBUTE
PLACEMENT 649 NEW REA FEATURE*M:N AGENT-EVENT RELATIONSHIPS 650 NEW REA
FEATURE*LOCATIONS 652 * . . NEW REA FEATURE*RELATIONSHIPS BETWEEN
RESOURCES AND AGENTS 652 ACQUISITION OF INTANGIBLE SERVICES 652 * RENTAL
TRANSACTIONS 653 PRODUCTION CYCLE REA MODEL 653 ADDITIONAL
ENTITIES*INTELLECTUAL PROPERTY .654. * PRODUCTION CYCLE EVENTS 656 . NEW
REA FEATURE*RELATIONSHIPS BETWEEN AGENTS.. 657 COMBINED HR/PAYROLL DATA
MODEL 657 HR CYCLE ENTITIES 658 ; .. . TRACKING EMPLOYEES TIME 658
FINANCING ACTIVITIES DATA MODEL 659 SUMMARY AND CASE CONCLUSION 660 AIS
IN ACTION: CHAPTER QUIZ 664 * DISCUSSION QUESTIONS 666 D PROBLEMS 666
CASE 17-1 PRACTICAL DATABASE ASSIGNMENT 671 AIS IN ACTION SOLUTIONS:
QUIZ KEY 671 * EXTENDING THE REA MODEL TO INCLUDE INFORMATION ABOUT
POLICIES 675 , , * PARTV THE SYSTEMS DEVELOPMENT PROCESS 677
INTRODUCTION TO SYSTEMS DEVELOPMENT AND SYSTEMS ANALYSIS 678
INTRODUCTION 680 SYSTEMS DEVELOPMENT 683 THE SYSTEMS DEVELOPMENT LIFE
CYCLE 683 THE PLAYERS 685 PLANNING SYSTEMS DEVELOPMENT 686 PLANNING
TECHNIQUES 687 FEASIBILITY ANALYSIS 689 CALCULATING ECONOMIC FEASIBILITY
COSTS AND BENEFITS 690 CAPITAL BUDGETING 691 BEHAVIORAL ASPECTS OF
CHANGE 692 WHY BEHAVIORAL PROBLEMS OCCUR 693 HOW PEOPLE RESIST AIS
CHANGES 693 . . PREVENTING BEHAVIORAL PROBLEMS 695 [ CONTENTS 15 SYSTEMS
ANALYSIS 696 INITIAL INVESTIGATION 696 SYSTEMS SURVEY 697 INFORMATION
NEEDS AND SYSTEMS REQUIREMENTS 700 SYSTEMS ANALYSIS REPORT 703 SUMMARY
AND CASE CONCLUSION 703 D KEY TERMS 705 AIS IN ACTION: CHAPTER QUIZ 706
B COMPREHENSIVE PROBLEM 707 B DISCUSSION QUESTIONS 708 * PROBLEMS 709
CASE 18-1 AUDIO VISUAL CORPORATION 719 AIS IN ACTION SOLUTIONS: QUIZ KEY
720 E COMPREHENSIVE PROBLEM SOLUTION 722 CHABJE-RLLL AIS DEVELOPMENT
STRATEGIES 726 INTRODUCTION 728 PURCHASING SOFTWARE 728 PURCHASING
SOFTWARE AND THE SDLC 729 SELECTING A VENDOR 730 ACQUIRING HARDWARE AND
SOFTWARE 730 EVALUATING PROPOSALS AND SELECTING RA SYSTEM 731
DEVELOPMENT BY IN-HOUSE IS DEPARTMENTS 733 END-USER-DEVELOPED SOFTWARE
734 APPROPRIATE END-USER DEVELOPMENT AND USE 735
BENEFITS-OF.END-USERSCOMPYTFLIG 736 RISKS OF END-USER,- COMPUTINQ 736 .J
1 VV VS? A . I . , : . - MANAGING AND CONTROLLING END-USER
COMPUTING 737 OUTSOURCING THE SYSTEM 738 THE GROWTH IN OUTSOURCING
APPLICATIONS 738 THE BENEFITS OF OUTSOURCING 739 RISKS OF OUTSOURCING
740 BUSINESS PROCESS REENGINEERING 741 CHALLENGES FACED, BY
REENGINEERING EFFORTS 743 PROTOTYPING 743 STEPS IN DEVELOPING A
PROTOTYPE 744 WHEN TO USE PROTOTYPING 745 ADVANTAGES OF PROTOTYPING ,745
DISADVANTAGES OF PROTOTYPING 747 COMPUTER-AIDED SOFTWARE ENGINEERING 747
ADVANTAGES AND DISADVANTAGES OF CASE TECHNOLOGY 748 SUMMARY AND CASE
CONCLUSION 748 * KEY TERMS 749 AIS INJACTION: CHAPTER QUIZ 750 0 CHAPTER
CASE-FREEDOM FROM TELEMARKETERS-THE DO NOT CALL LIST 1 751 M DISCUSSION
QUESTIONS 752 * PROBLEMS 753 CASE 19-1 PROFESSIONAL SALON CONCEPTS 761
AIS IN ACTION SOLUTIONS: QUIZ KEY 762 D CHAPTER CASE SOLUTION 765
*T^LF&KJAL SYSTEMS DESIGN/IMPLEMENTATION, AND OPERATION 766 INTRODUCTION
768 CONCEPTUAL SYSTEMS DESIGN 768 EVALUATE DESIGN ALTERNATIVES 768
PREPARE DESIGN SPECIFICATIONS 769 PREPARE THE CONCEPTUAL SYSTEMS DESIGN
REPORT 770 16 CONTENTS PHYSICAL SYSTEMS DESIGN 770 OUTPUT DESIGN 771
FILE AND DATABASE DESIGN 772 INPUT DESIGN 773 PROGRAM DESIGN 774 .
PROCEDURES DESIGN 775 - CONTROLS DESIGN 775 * * PHYSICAL SYSTEMS
DESIGN REPORT 777 SYSTEMS IMPLEMENTATION 777 IMPLEMENTATION PLANNING 777
SITE PREPARATION 778 SELECT AND TRAIN PERSONNEL 779 -. *-. ... *
** ** , COMPLETE DOCUMENTATION 780 TEST THE SYSTEM 780 , * . . . .
SYSTEMS CONVERSION 781 . * * * L. ** * CONVERSION APPROACHES 781 . . .
DATA CONVERSION 781 OPERATION AND MAINTENANCE 782 SUMMARY AND CASE
CONCLUSION 783 D KEY TERMS 785 AIS IN ACTION: CHAPTER QUIZ 785 CHAPTER
CASE-HERSHEY S BIG BANG ERP 787 DISCUSSION QUESTIONS 787 * PROBLEMS 788
CASE 20-1 CITIZEN S GAS COMPANY 795 ^ AIS IN ACTION SOLUTIONS: QUIZ
KEY 796 B CHAPTER CASE SOLUTION 798 GLOSSARY 801 INDEX 823 .., :
|
| any_adam_object | 1 |
| author | Romney, Marshall B. Steinbart, Paul John Hall, James 1793-1868 |
| author_GND | (DE-588)100743056 |
| author_facet | Romney, Marshall B. Steinbart, Paul John Hall, James 1793-1868 |
| author_role | aut aut aut |
| author_sort | Romney, Marshall B. |
| author_variant | m b r mb mbr p j s pj pjs j h jh |
| building | Verbundindex |
| bvnumber | BV035842854 |
| classification_rvk | QP 820 |
| classification_tum | WIR 650f |
| ctrlnum | (OCoLC)228668329 (DE-599)BVBBV035842854 |
| dewey-full | 657.0285 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0285 |
| dewey-search | 657.0285 |
| dewey-sort | 3657.0285 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 11. ed., internat. ed. |
| format | Book |
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| id | DE-604.BV035842854 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:05:55Z |
| institution | BVB |
| isbn | 9780136015185 0136015182 9780135009376 0135009375 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018701127 |
| oclc_num | 228668329 |
| open_access_boolean | |
| owner | DE-91 DE-BY-TUM DE-11 DE-2070s |
| owner_facet | DE-91 DE-BY-TUM DE-11 DE-2070s |
| physical | 831 S. Ill. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | Pearson Prentice Hall |
| record_format | marc |
| spelling | Romney, Marshall B. Verfasser aut Accounting information systems Marshall B. Romney, Paul John Steinbart 11. ed., internat. ed. Upper Saddle River, NJ Pearson Prentice Hall 2009 831 S. Ill. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Dataprocessing gtt Informatiesystemen gtt Datenverarbeitung Accounting Data processing Information storage and retrieval systems Accounting Datenverarbeitung (DE-588)4011152-0 gnd rswk-swf Computerunterstütztes Verfahren (DE-588)4139030-1 gnd rswk-swf Informationssystem (DE-588)4072806-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Informationssystem (DE-588)4072806-7 s 1\p DE-604 Computerunterstütztes Verfahren (DE-588)4139030-1 s 2\p DE-604 Datenverarbeitung (DE-588)4011152-0 s 3\p DE-604 Steinbart, Paul John Verfasser aut Hall, James 1793-1868 Verfasser (DE-588)100743056 aut GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018701127&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Romney, Marshall B. Steinbart, Paul John Hall, James 1793-1868 Accounting information systems Accounting gtt Dataprocessing gtt Informatiesystemen gtt Datenverarbeitung Accounting Data processing Information storage and retrieval systems Accounting Datenverarbeitung (DE-588)4011152-0 gnd Computerunterstütztes Verfahren (DE-588)4139030-1 gnd Informationssystem (DE-588)4072806-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4011152-0 (DE-588)4139030-1 (DE-588)4072806-7 (DE-588)4048732-5 |
| title | Accounting information systems |
| title_auth | Accounting information systems |
| title_exact_search | Accounting information systems |
| title_full | Accounting information systems Marshall B. Romney, Paul John Steinbart |
| title_fullStr | Accounting information systems Marshall B. Romney, Paul John Steinbart |
| title_full_unstemmed | Accounting information systems Marshall B. Romney, Paul John Steinbart |
| title_short | Accounting information systems |
| title_sort | accounting information systems |
| topic | Accounting gtt Dataprocessing gtt Informatiesystemen gtt Datenverarbeitung Accounting Data processing Information storage and retrieval systems Accounting Datenverarbeitung (DE-588)4011152-0 gnd Computerunterstütztes Verfahren (DE-588)4139030-1 gnd Informationssystem (DE-588)4072806-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Dataprocessing Informatiesystemen Datenverarbeitung Accounting Data processing Information storage and retrieval systems Accounting Computerunterstütztes Verfahren Informationssystem Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018701127&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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