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• Title Page
• Copyright Page
• Brief Contents
• Contents
• Preface
• Part 1 Conceptual Foundations of Accounting Information Systems
• Chapter 1 Accounting Information Systems: an Overview
• Introduction
• Information Needs and Business Processes
• Information Needs
• Business Processes
• Accounting Information Systems
• How an AIS Can Add Value to an Organization
• An AIS Can Use Artificial Intelligence and Data Analytics to Improve Decision Making
• The AIS and Blockchain
• Cloud Computing, Virtualization, and the Internet of Things
• The AIS and Corporate Strategy
• The Role of the AIS in the Value Chain
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• AIS in Action Solutions Quiz Key
• Chapter 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
• Introduction
• Transaction Processing: the Data Processing Cycle
• Data Input
• Data Storage
• Data Processing
• Information Output
• Transaction Processing: Blockchain
• Enterprise Resource Planning (ERP) Systems
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 2-1 Bar Harbor Blueberry Farm
• CASE 2-2 SDC
• AIS in Action Solutions Quiz Key
• Chapter 3 Systems Documentation Techniques
• Introduction
• Business Process Diagrams
• Flowcharts
• Types of Flowcharts
• Program Flowcharts
• Data Flow Diagrams
• Subdividing the DFD
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Comprehensive Problem
• Discussion Questions
• Problems
• CASE 3-1 Dub 5
• AIS in Action Solutions Quiz Key
• Comprehensive Problem Solution
• Part II Data Analytics
• Chapter 4 Relational Databases
• Introduction
• Databases and Files
• Using Data Warehouses for Data Analytics
• The Advantages of Database Systems
• The Importance of Good Data
• Database Systems
• Logical and Physical Views of Data
• Schemas
• The Data Dictionary
• DBMS Languages
• Relational Databases
• Types of Attributes
• Designing a Relational Database for S&S, Inc.
• Basic Requirements of a Relational Database
• Two Approaches to Database Design
• Creating Relational Database Queries
• Query 1
• Query 2
• Query 3
• Query 4
• Query 5
• Database Systems and the Future of Accounting
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Comprehensive Problem
• Discussion Questions
• Problems
• CASE 4-1 Research Project
• AIS in Action Solutions Quiz Key
• Comprehensive Problem Solution
• Appendix: Data Normalization
• Summary
• Chapter 5 Introduction to Data Analytics in Accounting
• Introduction
• Ask the Right Questions
• Extract, Transform, and Load Relevant Data
• Extracting Data
• Transforming Data
• Loading Data
• Apply Appropriate Data Analytic Techniques
• Interpret and Share the Results with Stakeholders
• Interpreting Results
• Sharing Results
• Additional Data Analytics Considerations
• Automation
• Data Analytics Is Not Always the Right Tool
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 5-1 Robotic Process Automation—Wood’s Amazing Woods Inc.
• AIS in Action Solutions Quiz Key
• Chapter 6 Transforming Data
• Introduction
• Attributes of High-Quality Data
• Data Structuring
• Aggregate Data
• Data Joining
• Data Pivoting
• Data Standardization
• Data Parsing and Data Concatenation
• Cryptic Data Values
• Misfielded Data Values
• Data Formatting and Data Consistency
• Data Cleaning
• Data De-Duplication
• Data Filtering
• Data Contradiction Errors
• Data Threshold Violations
• Violated Attribute Dependencies
• Data Entry Errors
• Data Validation
• Visual Inspection
• Basic Statistical Tests
• Audit a Sample
• Advanced Testing Techniques
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 6-1 Hotel Data Cleaning Case
• AIS in Action Solutions Quiz Key
• Chapter 7 Data Analysis and Presentation
• Introduction
• Data Analysis
• Descriptive Analytics
• Diagnostic Analytics
• Predictive Analytics
• Prescriptive Analytics
• Common Problems with Data Analytics
• Data Presentation
• Choosing the Right Visualization
• Designing High-quality Visualizations
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 7-1 Analyzing Gamified Training
• CASE 7-1 Appendix
• AIS in Action Solutions Quiz Key
• Part III Control of Accounting Information Systems
• Chapter 8 Fraud and Errors
• Introduction
• AIS Threats
• Natural and Political Disasters
• Software Errors and Equipment Malfunctions
• Unintentional Errors
• Intentional Acts
• Introduction to Fraud
• Misappropriation of Assets
• Fraudulent Financial Reporting
• Sas No. 99 (AU-C Section 240): The Auditor’s Responsibility to Detect Fraud
• Who Perpetrates Fraud and Why
• The Fraud Triangle
• Computer Fraud
• The Rise in Computer Fraud
• Computer Fraud Classifications
• Preventing and Detecting Fraud and Abuse
• Using Data Analytics to Prevent and Detect Fraud
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 8-1 David L. Miller: Portrait of a White-Collar Criminal
• CASE 8-2 Heirloom Photo Plans
• AIS in Action Solutions Quiz Key
• Chapter 9 Computer Fraud and Abuse Techniques
• Introduction
• Computer Attacks and Abuse
• Social Engineering
• Malware
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 9-1 Shadowcrew
• AIS in Action Solutions Quiz Key
• Chapter 10 Control and Accounting Information Systems
• Introduction
• Why Threats to Accounting Information Systems Are Increasing
• Overview of Control Concepts
• The Foreign Corrupt Practices and Sarbanes–oxley Acts
• Control Frameworks
• COBIT Framework
• COSO’s Internal Control Framework
• The Control Environment
• Management’s Philosophy, Operating Style, and Risk Appetite
• Commitment to Integrity, Ethical Values, and Competence
• Internal Control Oversight by the Board of Directors
• Organizational Structure
• Methods of Assigning Authority and Responsibility
• Human Resources Standards That Attract, Develop, and Retain Competent Individuals
• External Influences
• Risk Assessment and Risk Response
• Estimate Likelihood and Impact
• Identify Controls
• Estimate Costs and Benefits
• Determine Cost/benefit Effectiveness
• Implement Control or Accept, Share, or Avoid the Risk
• Control Activities
• Proper Authorization of Transactions and Activities
• Segregation of Duties
• Project Development and Acquisition Controls
• Change Management Controls
• Design and Use of Documents and Records
• Safeguard Assets, Records, and Data
• Independent Checks on Performance
• Communicate Information and Monitor Control Processes
• Information and Communication
• Monitoring
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 10-1 The Greater Providence Deposit & Trust Embezzlement
• AIS in Action Solutions Quiz Key
• Chapter 11 Controls for Information Security
• Introduction
• Three Fundamental Information Security Concepts
• 1. Security Is a Management Issue, Not Just a Technology Issue
• 2. People: the Critical Factor
• 3. The Time-Based Model of Information Security
• Protecting Information Resources
• Physical Security: Access Controls
• Process: User Access Controls
• It Solutions: Antimalware Controls
• It Solutions: Network Access Controls
• It Solutions: Device and Software Hardening Controls
• It Solutions: Encryption
• Detecting Attacks
• Log Analysis
• Intrusion Detection Systems
• Honeypots
• Continuous Monitoring
• Responding to Attacks
• Computer Incident Response Team (CIRT)
• Chief Information Security Officer (CISO)
• Monitor and Revise Security Solutions
• Penetration Testing
• Change Controls and Change Management
• Security Implications of Virtualization, Cloud Computing, and the Internet of Things
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 11-1 Assessing Change Control and Change Management
• CASE 11-2 Research Project
• AIS in Action Solutions Quiz Key
• Chapter 12 Confidentiality and Privacy Controls
• Introduction
• Protecting Confidentiality and Privacy
• Identify and Classify Information to Be Protected
• Protecting Sensitive Information with Encryption
• Controlling Access to Sensitive Information
• Training
• Privacy Regulations and Generally Accepted Privacy Principles
• The Eu’s Gdpr and U.s. Laws
• Generally Accepted Privacy Principles
• Encryption
• Factors That Influence Encryption Strength
• Types of Encryption Systems
• Virtual Private Networks (vpns)
• Hashing
• Digital Signatures
• Digital Certificates and Public Key Infrastructure
• Blockchain
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 12-1 Protecting Privacy of Tax Returns
• CASE 12-2 Generally Accepted Privacy Principles
• AIS in Action Solutions Quiz Key
• Chapter 13 Processing Integrity and Availability Controls
• Introduction
• Processing Integrity
• Input Controls
• Processing Controls
• Output Controls
• Illustrative Example: Credit Sales Processing
• Processing Integrity Controls in Spreadsheets
• Availability
• Minimizing Risk of System Downtime
• Recovery and Resumption of Normal Operations
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 13-1 Ensuring Systems Availability
• CASE 13-2 Ensuring Process Integrity in Spreadsheets
• AIS in Action Solutions Quiz Key
• Part IV Accounting Information Systems Applications
• Chapter 14 The Revenue Cycle: Sales to Cash Collections
• Introduction
• Revenue Cycle Information System
• Process
• Threats and Controls
• Sales Order Entry
• Taking Customer Orders
• Credit Approval
• Checking Inventory Availability
• Responding to Customer Inquiries
• Shipping
• Pick and Pack the Order
• Ship the Order
• Billing
• Invoicing
• Maintain Accounts Receivable
• Cash Collections
• Process
• Threats and Controls
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Problems
• CASE 14-1 Research Project: The Use of RFID in Retail 491
• Discussion Questions
• AIS in Action Solutions Quiz Key
• Chapter 15 The Expenditure Cycle: Purchasing to Cash Disbursements
• Introduction
• Expenditure Cycle Information System
• Process
• Threats and Controls
• Ordering Materials, Supplies, and Services
• Identifying What, When, and How Much to Purchase
• Choosing Suppliers
• Receiving
• Process
• Threats and Controls
• Approving Supplier Invoices
• Process
• Threats and Controls
• Cash Disbursements
• Process
• Threats and Controls
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 15-1 Group Case Analysis: School District Expenditure Fraud
• CASE 15-2 Anatomy of a Multi-Million Dollar Embezzlement at ING Bank
• AIS in Action Solutions Quiz Key
• Chapter 16 The Production Cycle
• Introduction
• Production Cycle Information System
• Process
• Threats and Controls
• Product Design
• Process
• Threats and Controls
• Planning and Scheduling
• Production Planning Methods
• Key Documents and Forms
• Threats and Controls
• Production Operations
• Threats and Controls
• Cost Accounting
• Process
• Threats and Controls
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 16-1 The Accountant and CIM
• AIS in Action Solutions Quiz Key
• Chapter 17 The Human Resources Management and Payroll Cycle
• Introduction
• HRM/Payroll Cycle Information System
• Overview of Hrm Process and Information Needs
• Threats and Controls
• Payroll Cycle Activities
• Update Payroll Master Database
• Validate Time and Attendance Data
• Prepare Payroll
• Disburse Payroll
• Calculate and Disburse Employer-Paid Benefits, Taxes, and Voluntary Employee Deductions
• Outsourcing Options: Payroll Service Bureaus and Professional Employer Organizations
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 17-1 Excel Project: Sorting and Grouping Data 589
• AIS in Action Solutions Quiz Key
• Chapter 18 General Ledger and Reporting System
• Introduction
• General Ledger and Reporting System
• Process
• Threats and Controls
• Update General Ledger
• Process
• Threats and Controls
• Post Adjusting Entries
• Process
• Threats and Controls
• Prepare Financial Statements
• Process
• Threats and Controls
• Produce Managerial Reports
• Process
• Threats and Controls
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 18-1 Exploring iXBRL Viewers
• CASE 18-2 Evaluating a General Ledger Package
• AIS in Action Solutions Quiz Key
• Part V The Rea Data Model
• Chapter 19 Database Design Using the REA Data Model
• Introduction
• Database Design Process
• Entity-Relationship Diagrams
• The REA Data Model
• Three Basic Types of Entities
• Structuring Relationships: The Basic Rea Template
• Developing an REA Diagram
• Step 1: Identify Relevant Events
• Step 2: Identify Resources and Agents
• Step 3: Determine Cardinalities of Relationships
• What an Rea Diagram Reveals About an Organization
• Business Meaning of Cardinalities
• Uniqueness of Rea Diagrams
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Comprehensive Problem
• Discussion Questions
• Problems
• CASE 19-1 REA Data Modeling Extension
• AIS in Action Solutions Quiz Key
• Comprehensive Problem Solution
• Chapter 20 Implementing an REA Model in a Relational Database
• Introduction
• Integrating Rea Diagrams Across Cycles
• Merging Redundant Resource Entities
• Merging Redundant Event Entities
• Validating the Accuracy of Integrated Rea Diagrams
• Implementing an REA Diagram in a Relational Database
• Step 1: Create Tables for Each Distinct Entity and M:N Relationship
• Step 2: Assign Attributes to Each Table
• Step 3: Use Foreign Keys to Implement 1:1 and 1:N Relationships
• Completeness Check
• Using REA Diagrams to Retrieve Information from a Database
• Creating Journals and Ledgers
• Generating Financial Statements
• Creating Managerial Reports
• Summary and Case Conclusion
• Key Term
• AIS in Action Chapter Quiz
• Comprehensive Problem
• Discussion Questions
• Problems
• CASE 20-1 Practical Database Design
• AIS in Action Solutions Quiz Key
• Comprehensive Problem Solution
• Chapter 21 Special Topics in REA Modeling
• Introduction
• Additional Revenue and Expenditure Cycle Modeling Topics
• Additional Revenue Cycle Events and Attribute Placement
• Additional Expenditure Cycle Events and Attribute Placement
• Sale of Services
• Acquisition of Intangible Services
• Digital Assets
• Rental Transactions
• Additional REA Features
• Employee Roles
• M:N Agent–Event Relationships
• Locations
• Relationships Between Resources and Agents
• Production Cycle Rea Model
• Additional Entities—intellectual Property
• Production Cycle Events
• New REA Feature
• Combined HR/Payroll Data Model
• HR Cycle Entities
• Tracking Employees’ Time
• Financing Activities Data Model
• Summary and Case Conclusion
• AIS in Action Chapter Quiz
• Discussion Questions
• Problems
• CASE 21-1 Practical Database Assignment
• AIS in Action Solutions Quiz Key
• Appendix: Extending the REA Model to Include Information About Policies
• Part VI The Systems Development Process
• Chapter 22 Introduction to Systems Development and Systems Analysis
• Introduction
• Systems Development
• The Systems Development Life Cycle
• The Players
• Planning Systems Development
• Planning Techniques
• Feasibility Analysis
• Capital Budgeting: Calculating Economic Feasibility
• Behavioral Aspects of Change
• Why Behavioral Problems Occur
• How People Resist Change
• Preventing Behavioral Problems
• Systems Analysis
• Initial Investigation
• Systems Survey
• Feasibility Study
• Information Needs and Systems Requirements
• Systems Analysis Report
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Comprehensive Problem
• Discussion Questions
• Problems
• CASE 22-1 Audio Visual Corporation
• AIS in Action Solutions Quiz Key
• Comprehensive Problem Solution
• Chapter 23 AIS Development Strategies
• Introduction
• Purchasing Software
• Selecting a Vendor
• Acquiring Hardware and Software
• Evaluating Proposals and Selecting a System
• Development by In-house Information Systems Departments
• End-User-Developed Software
• Advantages and Disadvantages of End-User Computing
• Managing and Controlling End-User Computing
• Outsourcing the System
• Advantages and Disadvantages of Outsourcing
• Methods for Improving Systems Development
• Business Process Management
• Prototyping
• Agile Methodologies
• Computer-Aided Software Engineering
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Comprehensive Problem
• Discussion Questions
• Problems
• AIS in Action Solutions Quiz Key
• Comprehensive Problem Solution
• Chapter 24 Systems Design, Implementation, and Operation
• Introduction
• Conceptual Systems Design
• Evaluate Design Alternatives
• Prepare Design Specifications and Reports
• Physical Systems Design
• Output Design
• File and Database Design
• Input Design
• Program Design
• Procedures and Controls Design
• Systems Implementation
• Implementation Planning and Site Preparation
• Selecting and Training Personnel
• Complete Documentation
• Testing the System
• Systems Conversion
• Operation and Maintenance
• Summary and Case Conclusion
• Key Terms
• AIS in Action Chapter Quiz
• Comprehensive Problem
• Discussion Questions
• Problems
• CASE 24-1 Citizen’s Gas Company
• AIS in Action Solutions Quiz Key
• Comprehensive Problem Solution
• Glossary
• Index