Description
For undergraduate or graduate courses in Accounting Information Systems.
Core coverage of business processes, transaction cycles, and internal controls.
An understanding of business processes is fundamental to contemporary auditing, and professional and legal considerations relating to an organization’s internal control processes. Following a Business Process Approach, Accounting Information Systems stresses information, communication, and networking technology within the context of business processes, transaction cycles and internal control structure.
The tenth edition of Accounting Information Systems has updated fundamental concepts and examples to better teach the students of today.
Table of contents
1 Accounting Information Systems: An Overview
2 Systems Techniques and Documentation
3 eBusiness and eCommerce
4 Transaction Processing and the Internal Control Process
5 Information Security
6 Electronic Data Processing Systems
7 Revenue Cycle Processes
8 Procurement and Human Resource Business Process
9 The Production Business Process
10 Systems Planning Analysis and Design
11 Systems Project Management, Implementation, Operation, Control
12 Data Management Concepts
13 Auditing Information Technology
New to this edition
NEW! Chapter 3 has been rewritten in terms of eCommerce, eBusiness and the Enterprise Architecture.
NEW! Chapter 5 has a new focus on international standards for information security.
NEW! Revised Flowcharts and Related Explanations.
The flowcharts and related explanations featured in chapters 7 through 9 have been completely redone. The new flowcharts are done using Business Process Modeling Notation, which is now the de facto international standard for flow-charting business processes.
NEW! Over 20 New Sections Have Been Added Throughout the Text.
Whether to update, review or introduce, relevant information has been added without losing any of the series’ renowned clarity.
Features & benefits
For undergraduate or graduate courses in Accounting Information Systems.
Core coverage of business processes, transaction cycles, and internal controls.
An understanding of business processes is fundamental to contemporary auditing, and professional and legal considerations relating to an organization’s internal control processes. Following a Business Process Approach, Accounting Information Systems stresses information, communication, and networking technology within the context of business processes, transaction cycles and internal control structure.
The tenth edition of Accounting Information Systems has updated fundamental concepts and examples to better teach the students of today.
Current Concepts and Examples.
Significant revisions have been made in the tenth edition to reflect trends in international standards, reference models, and standard frameworks relating to structure, development, and security of accounting information systems.
Building on a Traditional Structure.
In many chapters Bodnar and Hopwood present a traditional structure that adds major concepts later in the chapter. The best examples of this approach can be found in:
• Chapter 4 Internal Control is presented and then applied in light of the Sarbanes-Oxley Act, and then to both large and small business.
• Chapters 7 through 9—that cover revenue, expenditure, human resources and production cycles—present the traditional cycles using the easy-to-understand and widely-popular Business Process Modeling Notation. For each transaction cycle, fully electronic, real-time systems are presented first and followed by batch and manual systems.
Extensive Learning Aids.
Learning aids give students interesting and engaging support while working through the text. Each chapter contains the following instructional aids:
• Learning Objectives
• Text Boxes with Cases in Point
• Glossary
• Chapter Quizzes
• Review Questions
• Web Research Assignments
• Annotated Webliography
• Crossword Puzzles
An Extensive CPA Examination Problem Set.
This text features an extensive CPA examination problem set pertaining to business processes and internal controls with complete answers and explanations in the Instructor’s Manual.
The Complete Picture.
The text culminates with Chapter 13 and a presentation of risk-based systems auditing. The full array of auditing tools and methods are available as the traditional approaches are adapted for service-oriented architectures.
NEW! Chapter 3 has been rewritten in terms of eCommerce, eBusiness and the Enterprise Architecture.
NEW! Chapter 5 has a new focus on international standards for information security.
NEW! Revised Flowcharts and Related Explanations.
The flowcharts and related explanations featured in chapters 7 through 9 have been completely redone. The new flowcharts are done using Business Process Modeling Notation, which is now the de facto international standard for flow-charting business processes.
NEW! Over 20 New Sections Have Been Added Throughout the Text.
Whether to update, review or introduce, relevant information has been added without losing any of the series’ renowned clarity.