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Newly updated and revised, this Tenth Edition has been reorganized to strengthen its flexibility as well as redesigned to promote its flexibility as well as redesigned to promote its accessibility. The reorganized chapter order moves coverage of databases to the end, which better allows for coverage at any point during the course. It also reduces systems chapters from three to one, this material is often covered in other courses.
New in the Tenth Edition
* Expanded coverage of Sarbanes-Oxley, Cobit Version 4, XBRL, and of risk and governance.
* Test yourself multiple choice questions a the end of each chapter.
* A new database chapter provides hands-on instruction in Microsoft Access.
* Updated Case-in-Point features show the business context of the text material.
CHAPTER 1. Accounting Information Systems and the Accountant.
What are Accounting Information Systems?
What New in Accounting Information Systems?
Accounting and IT.
Careers in Accounting Information Systems.
CHAPTER 2. Information Technology and AISs.
The Importance of Information Technology to Accountants.
Input, Processing, and Output Devices.
Secondary Storage Devices.
Data Communications and Networks.
CHAPTER 3. Documenting Accounting Information Systems.
Why Documentation is Important.
Document and System Flowcharts.
Process Maps and Data Flow Diagrams.
Other Documentation Tools.
End-User Computing and Documentation.
PART TWO. USING ACCOUNTING INFORMATION.
CHAPTER 4. Business Processes I.
Business Process Fundamentals.
Collecting and Reporting Accounting Information.
Two Core Business Processes.
Business Processes and Businesses without Boundaries.
CHAPTER 5. Business Processes II.
The Resource Management Process.
The Production Process.
The Financing Process.
Business Processes in Special Industries.
Monitoring Business Processes.
CHAPTER 6. Accounting and Enterprise Software.
Integrated Accounting Software Programs.
Enterprise-Wide Accounting Software Solutions.
Selecting Accounting and Enterprise Software.
PART THREE. CONTROLS, SECURITY, PRIVACY, AND ETHICS FOR ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 7. Computer Crime, Ethics, and Privacy.
Computer Crime, Abuse, and Fraud.
Examples of Computer Crimes.
Mitigating Computer Crime and Fraud.
Ethical Issues, Privacy, and Identity Theft.
CHAPTER 8. Introduction to Internal Control Systems.
Internal Control Systems: Definition and Frameworks.
Preventive, Detective, and Corrective Controls.
Control Activities within an Internal Control System.
Cost-Benefit Concept for Developing Controls.
CHAPTER 9. Computer Controls for Organizations and Accounting Information Systems.
Level I: General Controls for Organizations.
Level II: Information Technology General Controls.
Level III: Application Controls for Transaction Processing.
PART FOUR. SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS.
CHAPTER 10. Developing and Implementing Effective Accounting Information Systems.
The System Development Life Cycle.
Detailed Systems Design.
Implementation, Follow-Up, and Maintenance.
CHAPTER 11. Information Technology Auditing.
The Audit Function.
The Information Technology Auditor's Toolkit.
Auditing the Computerized Accounting Information System.
Information Technology Auditing Today.
CHAPTER 12. Accounting on the Internet.
The Internet and World Wide Web.
XBRL--Financial Reporting on the Internet.
Privacy and Security on the Internet.
PART FIVE. DATABASES.
CHAPTER 13. Data Modeling.
An Overview of Databases.
Steps in Creating a Database Using REA.
Creating Database Tables and Records.
CHAPTER 14. Organizing and Manipulating the Data in Databases.
Validating the Data in Databases.
Extracting Data from Databases: Data Manipulation Languages (DMLs).
Object-Oriented Databases, Multimedia Databases, and Data Warehouses.
CHAPTER 15. Creating Database Forms and Reports.
Glossary. See Book's Companion Site, www.wiley.com/college/bagranoff for this material.