International Edition
11th Edition
The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS. Instructors can easily reorder chapters, and focus on what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.
Enhancements in the Eleventh Edition:
The eleventh edition has been revised and rewritten to incorporate recent developments, while retaining the features that have made prior editions easy to use. Specific changes include:
1. Increased focus on the COSO-ERM model
2. More coverage of the COBIT framework
3. Updated discussion of computer fraud techniques
4. Update discussion of information security countermeasures
5. Additional Excel and Access exercises
6. New end-of-chapter discussion questions and problems
Table of Contents:
Part I Conceptual Foundations of Accounting Information Systems
Accounting Information Systems: An Overview 2
Overview of Business Processes
Systems Development and Documentation Techniques
Relational Databases 104
Part II Control and Audit of Accounting Information Systems
Computer Fraud and Abuse
Control and Accounting Information Systems
Information Systems Controls for Systems Reliability
Information Security 236
Information Systems Controls for System Reliability
Confidentiality, Privacy, Processing Integrity,and Availability
Auditing Computer-Based Information Systems
Part III Accounting Information Systems Applications
The Revenue Cycle: Sales and Cash Collections
The Expenditure Cycle: Purchasing and Cash Disbursements
The Production Cycle
The Human Resources Management and Payroll Cycle
General Ledger and Reporting System
Database Design Using the REA Data Model
Implementing an REA Model in a Relational Database
Special Topics in REA Modeling
The Systems Development Process
Introduction to Systems Development and Systems Analysis
AIS Development Strategies
Systems Design, Implementation, and Operation