Thorough and up-to-date, this book supports any of the most popular approaches to AIS: focus on transaction cycles and controls; focus on systems life cycle; focus on databases and data modeling; or focus on computer-based controls, fraud and auditing. The book begins with an overview and conceptual foundations then goes on to discuss control and audit of accounting information systems, accounting information systems applications, and the systems development process. For CPAs and corporate accountants.

Table of Contents

Contents vi

Preface xvii

Part I Conceptual Foundations of Accounting Information Systems 1

CHAPTER 1 Accounting Information Systems: An Overview 2

CHAPTER 2 Overview of Business Processes 24

CHAPTER 3 Systems Development and Documentation Techniques 60

CHAPTER 4 Relational Databases 104

Part II Control and Audit of Accounting Information Systems 141

CHAPTER 5 Computer Fraud and Abuse 142

CHAPTER 6 Control and Accounting Information Systems 188

CHAPTER 7 Information Systems Controls for Systems Reliability�Part 1:

Information Security 236

CHAPTER 8 Information Systems Controls for System Reliability�Part 2:

Confidentiality, Privacy, Processing Integrity,

and Availability 276

CHAPTER 9 Auditing Computer-Based Information Systems 310

Part III Accounting Information Systems Applications 347

CHAPTER 10 The Revenue Cycle: Sales and Cash Collections 352

CHAPTER 11 The Expenditure Cycle: Purchasing and Cash Disbursements

408

CHAPTER 12 The Production Cycle 456

CHAPTER 13 The Human Resources Management and Payroll Cycle 490

CHAPTER 14 General Ledger and Reporting System 522

CHAPTER 15 Database Design Using the REA Data Model 552

CHAPTER 16 Implementing an REA Model in a Relational Database 588

CHAPTER 17 Special Topics in REA Modeling 616

Part IV The Systems Development Process 651

CHAPTER 18 Introduction to Systems Development and Systems Analysis 652

CHAPTER 19 AIS Development Strategies 700

CHAPTER 20 Systems Design, Implementation, and Operation 740