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For undergraduate and graduate courses in AIS.
The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS. Instructors can easily reorder chapters, and focus on what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.
Contents vi
Preface xvii
Part I Conceptual Foundations of Accounting Information Systems 1
CHAPTER 1 Accounting Information Systems: An Overview 2
CHAPTER 2 Overview of Business Processes 24
CHAPTER 3 Systems Development and Documentation Techniques 60
CHAPTER 4 Relational Databases 104
Part II Control and Audit of Accounting Information Systems 141
CHAPTER 5 Computer Fraud and Abuse 142
CHAPTER 6 Control and Accounting Information Systems 188
CHAPTER 7 Information Systems Controls for Systems Reliability-Part 1:
Information Security 236
CHAPTER 8 Information Systems Controls for System Reliability-Part 2:
Confidentiality, Privacy, Processing Integrity,
and Availability 276
CHAPTER 9 Auditing Computer-Based Information Systems 310
Part III Accounting Information Systems Applications 347
CHAPTER 10 The Revenue Cycle: Sales and Cash Collections 352
CHAPTER 11 The Expenditure Cycle: Purchasing and Cash Disbursements
408
CHAPTER 12 The Production Cycle 456
CHAPTER 13 The Human Resources Management and Payroll Cycle 490
CHAPTER 14 General Ledger and Reporting System 522
CHAPTER 15 Database Design Using the REA Data Model 552
CHAPTER 16 Implementing an REA Model in a Relational Database 588
CHAPTER 17 Special Topics in REA Modeling 616
Part IV The Systems Development Process 651
CHAPTER 18 Introduction to Systems Development and Systems Analysis 652
CHAPTER 19 AIS Development Strategies 700
CHAPTER 20 Systems Design, Implementation, and Operation 740