Knowing how an accounting information systems gather and transform data into useful decision-making information is fundamental knowledge for accounting professionals. Mark Simkin, Jacob Rose, and Carolyn S. Norman s essential text, Core Concepts of Accounting Information Systems, 13th Edition helps students understand basic AIS concepts and provides instructors the flexibility to support how they want to teach the course.
Core Concepts of Accounting Information Systems
Table of contents
CHAPTER 1 Accounting Information Systems and the Accountant 1
Traditional Accounting Career Opportunities 2
Systems Consulting 2
Certified Fraud Examiner 3
Information Technology Auditing and Security 4
Predictive Analytics 5
Financial Accounting 6
Managerial Accounting 9
Auditing 12
Taxation 13
Accounting Information Systems 13
The Role of Accounting Information Systems in Organizations 17
Cloud Computing--Impact for Accountants 18
Sustainability Reporting 19
Suspicious Activity Reporting 20
Forensic Accounting, Governmental Accountants, and Terrorism 21
Corporate Scandals and Accounting 21
CHAPTER 2 Accounting on the Internet 33
Internet Addresses and Software 34
Intranets and Extranets 35
TheWorldWide Web, HTML, and IDEA 36
Groupware, Electronic Conferencing, and Blogs 36
Social Media and Its Value to Accountants 37
XBRL Instance Documents and Taxonomies 38
The Benefits and Drawbacks of XBRL 40
The Current Status of XBRL 41
e-Accounting 42
Retail Sales 43
E-Payments, E-Wallets, and Virtual Currencies 44
Business-to-Business E-Commerce 46
Electronic Data Interchange (EDI) 47
Cloud Computing 47
Identity Theft and Privacy 49
Security 51
Spam and Phishing 52
Firewalls, Intrusion Detection Systems,
Value-Added Networks, and Proxy Servers 53
Data Encryption 55
Digital Signatures and Digital Time Stamping 56
CHAPTER 3 Cybercrime, Fraud, and Ethics 67
Distinguishing Between Cybercrime and Fraud 68
Cybercrime Legislation 70
Cybercrime Statistics 72
Compromising Valuable Information 74
Hacking 75
Denial of Service 76
Enlist Top-Management Support 79
Increase Employee Awareness and Education 79
Assess Security Policies and Protect Passwords 80
Implement Controls 81
Identify Computer Criminals 82
Maintain Physical Security 83
Recognize the Symptoms of Employee Fraud 84
Use Data-Driven Techniques 85
Employ Forensic Accountants 86
Ethical Issues and Professional Associations 87
Meeting the Ethical Challenges 88
Privacy 89
Company Policies with Respect to Privacy 89
Identity Theft 90
CHAPTER 4 Information Technology and AISs 99
Six Reasons 100
The Top 10 Information Technologies 101
Input Devices 102
Central Processing Units 108
Output Devices 110
Magnetic (Hard) Disks 112
CD-ROMs, DVDs, and Blu-Ray Discs 113
Flash Memory 114
Image Processing and Record Management Systems 114
Communication Channels and Protocols 115
Local and Wide Area Networks 116
ClientServer Computing 118
Wireless Data Communications 120
Cloud Computing 122
Operating Systems 123
Application Software 124
Programming Languages 125
CHAPTER 5 Documenting Accounting Information Systems 139
Data Flow Diagrams 144
Document Flowcharts 149
System Flowcharts 153
Process Maps 156
Program Flowcharts 159
Decision Tables and Decision Trees 160
Software Tools for Graphical Documentation and SOX Compliance 162
The Importance of End User Documentation 165
Policies for end user Computing and Documentation 166
CHAPTER 6 Developing and Implementing Effective Accounting Information Systems 179
Four Stages in the Systems Development Life Cycle 180
Systems Studies and Accounting Information Systems 181
Planning for Success 182
Investigating Current Systems 183
Understanding Organizational Goals 184
Systems Survey Work 185
Data Analysis 186
Evaluating System Feasibility 187
Designing System Outputs, Processes, and Inputs 189
801 777 223
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