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• COVER
• TITLE PAGE
• ABOUT THE AUTHORS
• PREFACE
• CHAPTER 1: ACCOUNTING INFORMATION SYSTEMS AND THE ACCOUNTANT
• 1.1 INTRODUCTION: WHY STUDY ACCOUNTING INFORMATION SYSTEMS?
• 1.2 CAREERS IN ACCOUNTING INFORMATION SYSTEMS
• 1.3 ACCOUNTING AND IT
• 1.4 WHAT ARE ACCOUNTING INFORMATION SYSTEMS?
• 1.5 WHAT’S NEW IN ACCOUNTING INFORMATION SYSTEMS?
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 2: ACCOUNTING ON THE INTERNET
• 2.1 INTRODUCTION
• 2.2 THE INTERNET AND WORLD WIDE WEB
• 2.3 XBRL—FINANCIAL REPORTING ON THE INTERNET
• 2.4 ELECTRONIC BUSINESS
• 2.5 PRIVACY AND SECURITY ON THE INTERNET
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 3: INFORMATION TECHNOLOGY AND AISS
• 3.1 INTRODUCTION
• 3.2 THE IMPORTANCE OF INFORMATION TECHNOLOGY TO ACCOUNTANTS
• 3.3 INPUT, PROCESSING, AND OUTPUT DEVICES
• 3.4 SECONDARY STORAGE DEVICES
• 3.5 DATA COMMUNICATIONS AND NETWORKS
• 3.6 COMPUTER SOFTWARE
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 4: ACCOUNTING AND DATA ANALYTICS
• 4.1 INTRODUCTION
• 4.2 BIG DATA
• 4.3 ANALYZING DATA
• 4.4 ENABLING TECHNOLOGIES AND TOOLS
• 4.5 DATA ANALYTICS AND THE ACCOUNTING PROFESSION
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 5: INTEGRATED ACCOUNTING AND ENTERPRISE SOFTWARE
• 5.1 INTRODUCTION
• 5.2 INTEGRATED ACCOUNTING SOFTWARE
• 5.3 ENTERPRISE-WIDE INFORMATION SYSTEMS
• 5.4 SELECTING A SOFTWARE PACKAGE
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 6: INTRODUCTION TO INTERNAL CONTROL SYSTEMS AND RISK MANAGEMENT
• 6.1 INTRODUCTION
• 6.2 COSO INTERNAL CONTROL—INTEGRATED FRAMEWORK
• 6.3 ENTERPRISE RISK MANAGEMENT
• 6.4 EXAMPLES OF CONTROL ACTIVITIES
• 6.5 MONITORING INTERNAL CONTROL SYSTEMS
• 6.6 TYPES OF CONTROLS
• 6.7 EVALUATING CONTROLS
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 7: COMPUTER CONTROLS FOR ORGANIZATIONS AND ACCOUNTING INFORMATION SYSTEMS
• 7.1 INTRODUCTION
• 7.2 ENTERPRISE-LEVEL CONTROLS
• 7.3 GENERAL CONTROLS FOR INFORMATION TECHNOLOGY
• 7.4 APPLICATION CONTROLS FOR TRANSACTION PROCESSING
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 8: ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART I
• 8.1 INTRODUCTION
• 8.2 BUSINESS PROCESS FUNDAMENTALS
• 8.3 COLLECTING AND REPORTING ACCOUNTING INFORMATION
• 8.4 THE SALES PROCESS
• 8.5 THE PURCHASING PROCESS
• 8.6 CURRENT TRENDS IN BUSINESS PROCESSES
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 9: ACCOUNTING INFORMATION SYSTEMS AND BUSINESS PROCESSES: PART II
• 9.1 INTRODUCTION
• 9.2 THE RESOURCE MANAGEMENT PROCESS
• 9.3 THE PRODUCTION PROCESS
• 9.4 THE FINANCING PROCESS
• 9.5 BUSINESS PROCESSES IN SPECIAL INDUSTRIES
• 9.6 BUSINESS PROCESS REENGINEERING
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 10: CYBERCRIME, FRAUD, AND ETHICS
• 10.1 INTRODUCTION
• 10.2 CYBERCRIME AND FRAUD
• 10.3 EXAMPLES OF CYBERCRIME
• 10.4 PREVENTING AND DETECTING CYBERCRIME AND FRAUD
• 10.5 ETHICAL ISSUES, PRIVACY, AND IDENTITY THEFT
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 11: INFORMATION TECHNOLOGY AUDITING
• 11.1 INTRODUCTION
• 11.2 THE AUDIT FUNCTION
• 11.3 THE INFORMATION TECHNOLOGY AUDITOR’S TOOLKIT
• 11.4 AUDITING COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS
• 11.5 INFORMATION TECHNOLOGY AUDITING TODAY
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 12: DOCUMENTING ACCOUNTING INFORMATION SYSTEMS
• 12.1 INTRODUCTION
• 12.2 WHY DOCUMENTATION IS IMPORTANT
• 12.3 PRIMARY DOCUMENTATION TOOLS
• 12.4 OTHER DOCUMENTATION TOOLS
• 12.5 END-USER COMPUTING AND DOCUMENTATION
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 13: DEVELOPING AND IMPLEMENTING EFFECTIVE ACCOUNTING INFORMATION SYSTEMS
• 13.1 INTRODUCTION
• 13.2 THE SYSTEMS DEVELOPMENT LIFE CYCLE
• 13.3 SYSTEMS PLANNING
• 13.4 SYSTEMS ANALYSIS
• 13.5 DETAILED SYSTEMS DESIGN AND ACQUISITION
• 13.6 IMPLEMENTATION, FOLLOW-UP, AND MAINTENANCE
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 14: DATABASE DESIGN
• 14.1 INTRODUCTION
• 14.2 AN OVERVIEW OF DATABASES
• 14.3 STEPS IN DEVELOPING A DATABASE USING THE RESOURCES, EVENTS, AND AGENTS (REA) APPROACH
• 14.4 NORMALIZATION
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 15: ORGANIZING AND MANIPULATING THE DATA IN DATABASES
• 15.1 INTRODUCTION
• 15.2 CREATING DATABASE TABLES IN MICROSOFT ACCESS
• 15.3 ENTERING DATA IN DATABASE TABLES
• 15.4 EXTRACTING DATA FROM DATABASES: DATA MANIPULATION LANGUAGES (DMLs)
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• CHAPTER 16: DATABASE FORMS AND REPORTS
• 16.1 INTRODUCTION
• 16.2 FORMS
• 16.3 REPORTS
• SUMMARY
• KEY TERMS YOU SHOULD KNOW
• TEST YOURSELF
• DISCUSSION QUESTIONS
• PROBLEMS
• CASE ANALYSES
• READINGS AND OTHER RESOURCES
• ANSWERS TO TEST YOURSELF
• GLOSSARY
• INDEX
• END USER LICENSE AGREEMENT