This new edition continues to organize key AIS course content (e.g. ERP and relational databases, REA, controls) around four major themes: simplicity of writing and presentation (lower level), business processes, accounting and IT controls, and ethics as it relates to accounting systems. This text offers real-world focus that impacts the chapter exposition, discussion questions, and end-of-chapter exercises and cases. It includes an emphasis on readability that extends beyond the narrative to the flowcharts and illustrations.
MODULE 1 INTRODUCTION CHAPTER 1 Introduction to AIS 1 CHAPTER 2 Foundational Concepts of the AIS 39 (Including an REA Appendix) MODULE 2 CONTROL ENVIRONMENT CHAPTER 3 Fraud, Ethics, and Internal Control 83 (Including appendices for the history of internal control standards and control objectives for information technology (COBIT)) CHAPTER 4 Internal Controls and Risks in IT Systems 127 CHAPTER 5 Corporate Governance and the Sarbanes-Oxley Act 179 CHAPTER 6 IT Governance 211 CHAPTER 7 Auditing Information Technology--Based Processes 253 MODULE 3 BUSINESS PROCESSES CHAPTER 8 Revenue and Cash Collection Processes and Controls 299 CHAPTER 9 Expenditures Processes and Controls--Purchases 363 CHAPTER 10 Expenditures Processes and Controls--Payroll and Fixed Assets 425 CHAPTER 11 Conversion Processes and Controls 473 CHAPTER 12 Administrative Processes and Controls 509 MODULE 4 IT INFRASTRUCTURE TO ENABLE PROCESSES CHAPTER 13 Data and Databases 541 CHAPTER 14 E-Commerce and E-Business 577 CHAPTER 15 IT Infrastructure for E-Business 615 Index 649
