Accounting information systems:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Boston, MA
Cengage Learning
2016
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| Edition: | 9. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXXI, 781 S. Ill., graph. Darst. |
| ISBN: | 9781133934400 1133934404 |
Staff View
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Record in the Search Index
| _version_ | 1804153308975202304 |
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| adam_text | Titel: Accounting information systems
Autor: Hall, James A
Jahr: 2016
CONTENTS
Preface xix
Acknowledgments xxxi
Part I Overview of Accounting Information
Systems I____
Chapter 1 The Information System: An Accountant s
Perspective 3___
THE INFORMATION ENVIRONMENT 4
Information Objectives 5
An Information Systems Framework S
AIS Subsystems 8
A General Model for AIS 9
ORGANIZATIONAL STRUCTURE AND AIS 13
Functional Segmentation 13
The Accounting Function 16
Information Technology 17
THE ROLE OF ACCOUNTANTS IN AIS 20
Accountants as System Designers 20
Accountants as System Auditors 21
Summary 23
Chapter 2 Introduction to Transaction Processing 33
AN OVERVIEW OF TRANSACTION PROCESSING 34
Transaction Cycles 34
ACCOUNTING RECORDS 36
Manual Systems 36
The Audit Trail 42
Digital Accounting Records 44
FILE STRUCTURES 45
The Flat-File Model 46
The Database Model 48
DOCUMENTATION TECHNIQUES 49
Data Flow Diagrams and Entity Relationship Diagrams 49
System Flowcharts 52
Program Flowcharts 60
Record Layout Diagrams 62
TRANSACTION PROCESSING MODELS 63
Differences Between Batch and Real-Time Systems 63
Updating Master Files from Transactions 64
Batch Processing Using Real-Time Data Collection 65
Real-Time Processing 67
DATA CODING SCHEMES 69
A System without Codes 69
A System with Codes 69
Numeric and Alphabetic Coding Schemes 70
Summary 73
Appendix 73
Chapter 3 Ethics, Fraud, and Internal Control 95
ETHICAL ISSUES IN BUSINESS 96
Business Ethics 96
Computer Ethics 96
Sarbanes-Oxley Act and Ethical Issues 100
FRAUD AND ACCOUNTANTS 101
Definitions of Fraud 101
The Fraud Triangle 102
Financial Losses from Fraud 103
The Perpetrators of Frauds 104
Fraud Schemes 106
INTERNAL CONTROL CONCEPTS AND TECHNIQUES 112
COSO Internal Control Framework 116
IT Application Controls 122
GFS Backup Technique 127
Backup Process in Batch System Using Direct Access Files 128
Backup of Master Files in a Real-Time System 128
Output Controls 129
Summary 132
Part II Transaction Cycles and Business
Processes 145
Chapter 4 The Revenue Cycle 147
THE CONCEPTUAL SYSTEM 148
Overview of Revenue Cycle Activities 148
PHYSICAL SYSTEMS 160
Basic Technology Revenue Cycle 161
Basic Technology Sales Order Processing System 161
Basic Technology Cash Receipts System 165
Advanced Technology Revenue Cycle 165
Integrated Sales Order Processing System 165
Integrated Cash Receipts System 168
Revenue Cycle Risks and Internal Controls 170
Point-of-Sale (POS) Systems 177
Daily Procedures 178
End-of-Day Procedures 178
Point-of-Sale Control Issues 179
Reengineering Using EDI 179
Reengineering Using the Internet 180
Summary 180
Appendix 181
Chapter 5 The Expenditure Cycle Part I: Purchases and
Cash Disbursements Procedures 209
THE CONCEPTUAL SYSTEM 210
Overview of Purchases and Cash Disbursements Activities 210
PHYSICAL SYSTEMS 218
Basic Technology Expenditure Cycle 220
Advanced Technology Expenditure Cycle 223
Integrated Purchases Processing System 223
Integrated Cash Disbursements System 227
Expenditure Cycle Risks and Internal Controls 228
Reengineering Using EDI 234
Summary 235
Chapter 6 The Expenditure Cycle Part II:
Payroll Processing and Fixed Asset
Procedures 251_
THE CONCEPTUAL PAYROLL SYSTEM 251
Update General Ledger 260
THE PHYSICAL PAYROLL SYSTEM 260
Basic Technology Payroll System 260
Advanced Technology Payroll System 260
Payroll System Risks and Internal Controls 265
THE CONCEPTUAL FIXED ASSET SYSTEM 269
The Logic of a Fixed Asset System 269
The Physical Fixed Asset System 271
Fixed Asset System Risks and Controls 274
Summary 276
Chapter 7
The Conversion Cycle 291
THE TRADITIONAL MANUFACTURING ENVIRONMENT 292
Batch Processing System 293
Controls in the Traditional Environment 303
WORLD-CLASS COMPANIES AND LEAN
MANUFACTURING 306
What Is a World-Class Company? 306
Principles of Lean Manufacturing 306
TECHNIQUES AND TECHNOLOGIES THAT PROMOTE
LEAN MANUFACTURING 308
Physical Reorganization of the Production Facilities 308
Automation of the Manufacturing Process 308
ACCOUNTING IN A LEAN MANUFACTURING
ENVIRONMENT 312
What s Wrong with Traditional Accounting Information? 313
Activity-Based Costing (ABC) 314
Value Stream Accounting 315
INFORMATION SYSTEMS THAT SUPPORT LEAN
MANUFACTURING 317
Materials Requirement Planning (MRP) 317
Manufacturing Resource Planning (MRP II) 318
Enterprise Resource Planning (ERP) Systems 320
Summary 320
Chapter 8 Financial Reporting and Management
Reporting Systems 331_
THE GENERAL LEDGER SYSTEM 332
The Journal Voucher 332
The GLS Database 332
GLS Procedures 334
Sophisticated Users with Homogeneous Information Needs 334
Financial Reporting Procedures 334
XBRL—REENGINEERING FINANCIAL REPORTING 337
XML 337
XBRL 338
The Current State of XBRL Reporting 343
CONTROLLING THE GL/FRS 344
COSO Control Issues 344
Internal Control Implications of XBRL 346
THE MANAGEMENT REPORTING SYSTEM 347
Management Principles 347
Management Function, Level, and Decision Type 350
Strategic Planning Decisions 350
Problem Structure 352
Types of Management Reports 354
Responsibility Accounting 356
Behavioral Considerations 360
Inappropriate Performance Measures 361
Summary 362
Part III Advanced Technologies in Accounting
Information 377
Chapter 9 Database Management Systems 379
OVERVIEW OF THE FLAT-FILE VERSUS DATABASE
APPROACH 379
Data Storage 380
Data Updating 380
Currency of Information 381
Task-Data Dependency 381
The Database Approach 381
Flat-File Problems Solved 382
Controlling Access to the Database 382
The Database Management System 382
Three Conceptual Models 383
ELEMENTS OF THE DATABASE ENVIRONMENT 383
Users 383
The Database Management System 383
The Database Administrator 387
The Physical Database 389
THE RELATIONAL DATABASE MODEL 389
Data Modeling Concepts 391
Anomalies, Structural Dependencies, and Data
Normalization 397
Represent the View as a Single Table 399
Remove Repeating Group Data 401
Remove Partial Dependencies 402
Remove Transitive Dependencies 403
Linking the Normalized Tables 403
TOP-DOWN APPROACH TO DESIGNING RELATIONAL
DATABASES 406
Identify the Views to be Modeled 407
Normalize Data Model and Add Primary Keys 408
Determine Cardinalities and Add Foreign Keys 410
Construct the Physical Database 411
Prepare the Physical User Views 411
Commercial Database System 413
DATABASES IN A DISTRIBUTED ENVIRONMENT 413
Centralized Databases 413
Distributed Databases 415
Summary 419
Appendix 419
Chapter 10 The REA Approach to Database
Modeling 441__
THE REA APPROACH 442
The REA Model 442
DEVELOPING AN REA MODEL 445
Differences Between ER and REA Diagrams 445
View Modeling: Creating an Individual REA Diagram 446
VIEW INTEGRATION: CREATING AN ENTERPRISE-WIDE REA
MODEL 453
Step 1. Consolidate the Individual Models 453
Step 2. Define Primary Keys, Foreign Keys, and Attributes 456
Step 3. Construct the Physical Database and Produce User
Views 460
REA and Value Chain Analysis 462
REA Compromises in Practice 464
Summary 464
Chapter 11 Enterprise Resource Planning Systems 471
WHAT IS AN ERP? 472
ERP Core Applications 473
Online Analytical Processing 474
ERP SYSTEM CONFIGURATIONS 474
Server Configurations 474
OLTP versus OLAP Servers 475
Database Configuration 478
Bolt-On Software 478
DATA WAREHOUSING 479
Modeling Data for the Data Warehouse 479
Extracting Data from Operational Databases 480
Cleansing Extracted Data 480
Transforming Data into the Warehouse Model 482
Loading the Data into the Data Warehouse Database 483
Decisions Supported by the Data Warehouse 483
Supporting Supply Chain Decisions from the Data
Warehouse 484
RISKS ASSOCIATED WITH ERP IMPLEMENTATION 485
Big Bang versus Phased-ln Implementation 485
Opposition to Changes in the Business s Culture 486
Choosing the Wrong ERP 486
Choosing the Wrong Consultant 487
High Cost and Cost Overruns 488
Disruptions to Operations 489
IMPLICATIONS FOR INTERNAL CONTROL
AND AUDITING 489
Transaction Authorization 489
Segregation of Duties 489
Supervision 490
Accounting Records 490
Independent Verification 490
Access Controls 490
Internal Control Issues Related to ERP Roles 492
Contingency Planning 493
Summary 494
Chapter 12 Electronic Commerce Systems 501_
INTRA-ORGANIZATIONAL NETWORKS AND EDI 502
INTERNET COMMERCE 502
Internet Technologies 502
Protocols 505
Internet Protocols 506
Internet Business Models 508
Cloud Computing 508
RISKS ASSOCIATED WITH ELECTRONIC COMMERCE 512
Intranet Risks 512
Internet Risks 513
Risks to Consumers 513
SECURITY, ASSURANCE, AND TRUST 518
Encryption 518
Digital Authentication 519
Firewalls 521
Seals of Assurance 521
TRUSTe 522
IMPLICATIONS FOR THE ACCOUNTING PROFESSION 523
Privacy Violation 523
Continuous Auditing 524
Electronic Audit Trails 524
Confidentiality of Data 524
Authentication 524
Nonrepudiation 524
Data Integrity 525
Access Controls 525
A Changing Legal Environment 525
Summary 525
Appendix 526
Part IV Systems Development Activities 547
Chapter 13 Managing the Systems Development Life
Cycle 549__
THE SYSTEMS DEVELOPMENT LIFE CYCLE 549
Participants in Systems Development 551
SYSTEMS STRATEGY 552
Assess Strategic Information Needs 552
Strategic Business Needs 552
Legacy Systems 553
User Feedback 554
Develop a Strategic Systems Plan 556
Create an Action Plan 556
The Learning and Growth Perspective 557
The Internal Business Process Perspective 558
The Customer Perspective 558
The Financial Perspective 558
Balanced Scorecard Applied to IT Projects 558
PROJECT INITIATION 559
Systems Analysis 559
The Survey Step 559
The Analysis Step 561
Conceptualization of Alternative Designs 563
How Much Design Detail Is Needed? 563
SYSTEMS EVALUATION AND SELECTION 565
Perform a Detailed Feasibility Study 565
Perform Cost-Benefit Analysis 566
Prepare Systems Selection Report 571
Announcing the New System Project 572
User Feedback 573
THE ACCOUNTANT S ROLE IN MANAGING THE SDLC 573
How Are Accountants Involved with SDLC? 573
The Accountant s Role in Systems Strategy 573
The Accountant s Role in Conceptual Design 573
The Accountant s Role in Systems Selection 574
Summary 574
Chapter 14 Construct, Deliver, and Maintain Systems
Project 581___
IN-HOUSE SYSTEMS DEVELOPMENT 582
Tools for Improving Systems Development 582
Construct the System 585
The Structured Design Approach 586
The Object-Oriented Design Approach 586
System Design 591
Data Modeling, Conceptual Views, and Normalized Tables 591
Design Physical User Views 591
Design the System Process 598
Design System Controls 601
Perform a System Design Walk-Through 601
Program Application Software 602
Software Testing 603
Deliver the System 604
Testing the Entire System 604
Documenting the System 604
Converting the Databases 606
Converting to the New System 607
Post-Implementation Review 608
The Role of Accountants 609
COMMERCIAL PACKAGES 609
Trends in Commercial Packages 610
Advantages of Commercial Packages 611
Disadvantages of Commercial Packages 611
Choosing a Package 612
MAINTENANCE AND SUPPORT 615
User Support 616
Knowledge Management and Group Memory 616
Summary 616
Appendix 617
Part V Computer Controls and IT Auditing 641
Chapter 15 Auditing IT Controls Part I: Sarbanes-Oxley
and IT Governance 643_
OVERVIEW OF AUDITING 643
FINANCIAL AUDIT COMPONENTS 644
Auditing Standards 645
STRUCTURE OF AN AUDIT 645
Audit Planning 645
Management Assertions 646
Audit Risk 647
OVERVIEW OF SOX SECTIONS 302 AND 404 649
Relationship Between IT Controls and Financial Reporting 650
Audit Implications of Sections 302 and 404 651
IT GOVERNANCE CONTROLS 655
ORGANIZATIONAL STRUCTURE CONTROLS 655
Segregation of Duties within the Centralized Firm 656
The Distributed Model 658
Creating a Corporate IT Function 660
Audit Objectives Relating to Organizational Structure 662
Audit Procedures Relating to Organizational Structure 662
COMPUTER CENTER SECURITY AND CONTROLS 662
Computer Center Controls 663
DISASTER RECOVERY PLANNING 665
Providing Second-Site Backup 665
Identifying Critical Applications 666
Performing Backup and Off-Site Storage Procedures 667
Creating a Disaster Recovery Team 668
Testing the DRP 669
Audit Objective: Assessing Disaster Recovery Planning 669
Audit Procedures for Assessing Disaster Recovery Planning 669
OUTSOURCING THE IT FUNCTION 669
Risks Inherent to IT Outsourcing 670
Loss of Strategic Advantage 671
Audit Implications of IT Outsourcing 672
SSAE 16 Report Contents 672
Summary 674
Chapter 16 Auditing IT Controls Part II: Security and
Access 681_
CONTROLLING THE OPERATING SYSTEM 681
Operating System Objectives 681
Operating System Security 682
Threats to Operating System Integrity 683
Operating System Controls and Tests of Controls 683
CONTROLLING DATABASE MANAGEMENT SYSTEMS 688
Access Controls 688
Backup Controls 690
CONTROLLING NETWORKS 692
Controlling Risks from Subversive Threats 692
Controlling Risks from Equipment Failure 700
ELECTRONIC DATA INTERCHANGE (EDI) CONTROLS 701
Transaction Authorization and Validation 702
Access Control 703
EDI Audit Trail 703
Summary 705
Appendix 705
Chapter 17 Auditing IT Controls Part III: Systems
Development, Program Changes,
and Application Auditing 715_
SYSTEMS DEVELOPMENT CONTROLS 716
Controlling Systems Development Activities 716
Controlling Program Change Activities 718
Source Program Library Controls 718
The Worst-Case Situation: No Controls 719
A Controlled SPL Environment 720
IT APPLICATION CONTROL TESTING AND SUBSTANTIVE
TESTING 723
Designing Tests of Application Controls 724
INTERNAL CONTROL TESTING TECHNIQUES 728
Black Box Approach 728
Through-the-Computer Approaches 729
The Integrated Test Facility 731
Parallel Simulation 732
SUBSTANTIVE TESTING TECHNIQUES 734
The Embedded Audit Module 734
Generalized Audit Software 735
Summary 738
Glossary 747
Index 767
|
| any_adam_object | 1 |
| author | Hall, James A. 1944- |
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| classification_rvk | QP 852 |
| ctrlnum | (OCoLC)910450748 (DE-599)HBZHT018416434 |
| discipline | Wirtschaftswissenschaften |
| edition | 9. ed. |
| format | Book |
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| spelling | Hall, James A. 1944- Verfasser (DE-588)138005451 aut Accounting information systems James A. Hall 9. ed. Boston, MA Cengage Learning 2016 XXXI, 781 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Informationssystem (DE-588)4072806-7 gnd rswk-swf Computerunterstütztes Verfahren (DE-588)4139030-1 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Datenverarbeitung (DE-588)4011152-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Informationssystem (DE-588)4072806-7 s DE-604 Computerunterstütztes Verfahren (DE-588)4139030-1 s 1\p DE-604 Datenverarbeitung (DE-588)4011152-0 s 2\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027977857&sequence=000002&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 |
| spellingShingle | Hall, James A. 1944- Accounting information systems Informationssystem (DE-588)4072806-7 gnd Computerunterstütztes Verfahren (DE-588)4139030-1 gnd Rechnungswesen (DE-588)4048732-5 gnd Datenverarbeitung (DE-588)4011152-0 gnd |
| subject_GND | (DE-588)4072806-7 (DE-588)4139030-1 (DE-588)4048732-5 (DE-588)4011152-0 |
| title | Accounting information systems |
| title_auth | Accounting information systems |
| title_exact_search | Accounting information systems |
| title_full | Accounting information systems James A. Hall |
| title_fullStr | Accounting information systems James A. Hall |
| title_full_unstemmed | Accounting information systems James A. Hall |
| title_short | Accounting information systems |
| title_sort | accounting information systems |
| topic | Informationssystem (DE-588)4072806-7 gnd Computerunterstütztes Verfahren (DE-588)4139030-1 gnd Rechnungswesen (DE-588)4048732-5 gnd Datenverarbeitung (DE-588)4011152-0 gnd |
| topic_facet | Informationssystem Computerunterstütztes Verfahren Rechnungswesen Datenverarbeitung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027977857&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT halljamesa accountinginformationsystems |