{"product_id":"accounting-information-systems-9781119667407","title":"Accounting Information Systems","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003ci\u003eAccounting Information Systems\u003c\/i\u003e provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation.\u003c\/p\u003e \u003cp\u003eNow in its \u003ci\u003efourth edition\u003c\/i\u003e, this popular textbook explains IT controls using the AICPA Trust Services Principles frameworka comprehensive yet easy-to-understand framework of IT controlsand allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, und\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eAbout the Authors v\u003c\/p\u003e \u003cp\u003ePreface vii\u003c\/p\u003e \u003cp\u003eAcknowledgments xi\u003c\/p\u003e \u003cp\u003eTo the Students xiii\u003c\/p\u003e \u003cp\u003eA List of Real-World Examples in This Textbook xv\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003eModule 1 Introduction \u003cstrong style=\"box-sizing: border-box;\"\u003eDefines business processes AIS, and all foundational concepts. This module provides the knowledge building blocks to support the remaining chapters.\u003c\/strong\u003e\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e1 Introduction to AIS 1\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eOverview of Business Processes (Study Objective 1) 1\u003c\/p\u003e \u003cp\u003eOverview of an Accounting Information System (Study Objective 2) 4\u003c\/p\u003e \u003cp\u003eBusiness Process Linkage Throughout the Supply Chain (Study Objective 3) 5\u003c\/p\u003e \u003cp\u003eIT Enablement of Business Processes (Study Objective 4) 7\u003c\/p\u003e \u003cp\u003eBasic Computer and IT Concepts (Study Objective 5) 10\u003c\/p\u003e \u003cp\u003eThe Internal Control Structure of Organizations (Study Objective 7) 19\u003c\/p\u003e \u003cp\u003eThe Importance of Accounting Information Systems to Accountants (Study Objective 8) 24\u003c\/p\u003e \u003cp\u003eThe Relation of Ethics to Accounting Information Systems (Study Objective 9) 25\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 26\u003c\/p\u003e \u003cp\u003eKey Terms 27\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 28\u003c\/p\u003e \u003cp\u003eConcept Check 28\u003c\/p\u003e \u003cp\u003eDiscussion Questions 28\u003c\/p\u003e \u003cp\u003eBrief Exercises 29\u003c\/p\u003e \u003cp\u003eProblems 29\u003c\/p\u003e \u003cp\u003eCases 31\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 31\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e2 Foundational Concepts of the AIS 33\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eInterrelationships of Business Processes and the AIS (Study Objective 1) 34\u003c\/p\u003e \u003cp\u003eTypes of Accounting Information Systems (Study Objective 2) 36\u003c\/p\u003e \u003cp\u003eClient–Server Computing (Study Objective 3) 40\u003c\/p\u003e \u003cp\u003eCloud Computing (Study Objective 4) 41\u003c\/p\u003e \u003cp\u003eAccounting Software Market Segments (Study Objective 5) 45\u003c\/p\u003e \u003cp\u003eInput Methods Used in Business Processes (Study Objective 6) 48\u003c\/p\u003e \u003cp\u003eProcessing Accounting Data (Study Objective 7) 50\u003c\/p\u003e \u003cp\u003eOutputs from the AIS Related to Business Processes (Study Objective 8) 52\u003c\/p\u003e \u003cp\u003eDocumenting Processes and Systems (Study Objective 9) 53\u003c\/p\u003e \u003cp\u003eEthical Considerations at the Foundation of Accounting Information Systems (Study Objective 10) 61\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 62\u003c\/p\u003e \u003cp\u003eKey Terms 63\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 64\u003c\/p\u003e \u003cp\u003eConcept Check 64\u003c\/p\u003e \u003cp\u003eDiscussion Questions 65\u003c\/p\u003e \u003cp\u003eBrief Exercises 65\u003c\/p\u003e \u003cp\u003eProblems 66\u003c\/p\u003e \u003cp\u003eCases 67\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 68\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003eModule 2 Control Environment \u003cstrong style=\"box-sizing: border-box;\"\u003eDescribes the proper control environment to oversee and control processes.\u003c\/strong\u003e\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e3 Fraud, Ethics, and Internal Control 69\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eIntroduction to the Need for a Code of Ethics and Internal Controls (Study Objective 1) 69\u003c\/p\u003e \u003cp\u003eAccounting-Related Fraud (Study Objective 2) 72\u003c\/p\u003e \u003cp\u003eThe Nature of Management Fraud (Study Objective 3) 75\u003c\/p\u003e \u003cp\u003eThe Nature of Employee Fraud (Study Objective 4) 76\u003c\/p\u003e \u003cp\u003eThe Nature of Customer Fraud (Study Objective 5) 78\u003c\/p\u003e \u003cp\u003eThe Nature of Vendor Fraud (Study Objective 6) 78\u003c\/p\u003e \u003cp\u003eThe Nature of Computer Fraud (Study Objective 7) 78\u003c\/p\u003e \u003cp\u003ePolicies to Assist in the Avoidance of Fraud and Errors (Study Objective 8) 82\u003c\/p\u003e \u003cp\u003eMaintenance of a Code of Ethics (Study Objective 9) 82\u003c\/p\u003e \u003cp\u003eMaintenance of Accounting Internal Controls (Study Objective 10) 83\u003c\/p\u003e \u003cp\u003eMaintenance of Information Technology Controls (Study Objective 11) 94\u003c\/p\u003e \u003cp\u003eThe Sarbanes–Oxley Act of 2002 (Study Objective 12) 96\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 98\u003c\/p\u003e \u003cp\u003eKey Terms 99\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 100\u003c\/p\u003e \u003cp\u003eConcept Check 100\u003c\/p\u003e \u003cp\u003eDiscussion Questions 101\u003c\/p\u003e \u003cp\u003eBrief Exercises 101\u003c\/p\u003e \u003cp\u003eProblems 102\u003c\/p\u003e \u003cp\u003eCases 103\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 105\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e4 Internal Controls and Risks in IT Systems 107\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eAn Overview of Internal Controls for IT Systems (Study Objective 1) 107\u003c\/p\u003e \u003cp\u003eGeneral Controls for IT Systems (Study Objective 2) 110\u003c\/p\u003e \u003cp\u003eGeneral Controls from an AICPA Trust Services Criteria Perspective (Study Objective 3) 120\u003c\/p\u003e \u003cp\u003eHardware and Software Exposures in IT Systems (Study Objective 4) 125\u003c\/p\u003e \u003cp\u003eApplication Software and Application Controls (Study Objective 5) 135\u003c\/p\u003e \u003cp\u003eEthical Issues in IT Systems (Study Objective 6) 143\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 144\u003c\/p\u003e \u003cp\u003eKey Terms 145\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 146\u003c\/p\u003e \u003cp\u003eConcept Check 146\u003c\/p\u003e \u003cp\u003eDiscussion Questions 147\u003c\/p\u003e \u003cp\u003eBrief Exercises 147\u003c\/p\u003e \u003cp\u003eProblems 148\u003c\/p\u003e \u003cp\u003eCases 149\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 150\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e5 IT Governance 153\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eIntroduction to IT Governance (Study Objective 1) 153\u003c\/p\u003e \u003cp\u003eAn Overview of the SDLC (Study Objective 2) 157\u003c\/p\u003e \u003cp\u003eElements of the Systems Planning Phase of the SDLC (Study Objective 3) 160\u003c\/p\u003e \u003cp\u003eElements of the Systems Analysis Phase of the SDLC (Study Objective 4) 163\u003c\/p\u003e \u003cp\u003eElements of the Systems Design Phase of the SDLC (Study Objective 5) 167\u003c\/p\u003e \u003cp\u003eElements of the Systems Implementation Phase of the SDLC (Study Objective 6) 174\u003c\/p\u003e \u003cp\u003eElements of the Operation and Maintenance Phase of the SDLC (Study Objective 7) 177\u003c\/p\u003e \u003cp\u003eThe Critical Importance of IT Governance in an Organization (Study Objective 8) 178\u003c\/p\u003e \u003cp\u003eEthical Considerations Related to IT Governance (Study Objective 9) 179\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 181\u003c\/p\u003e \u003cp\u003eKey Terms 183\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 183\u003c\/p\u003e \u003cp\u003eConcept Check 183\u003c\/p\u003e \u003cp\u003eDiscussion Questions 184\u003c\/p\u003e \u003cp\u003eBrief Exercises 184\u003c\/p\u003e \u003cp\u003eProblems 184\u003c\/p\u003e \u003cp\u003eCases 185\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 186\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e6 Enterprise Resource Planning (ERP) Systems 187\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eOverview of ERP Systems (Study Objective 1) 187\u003c\/p\u003e \u003cp\u003eHistory of ERP Systems (Study Objective 2) 192\u003c\/p\u003e \u003cp\u003eCurrent ERP System Characteristics (Study Objective 3) 194\u003c\/p\u003e \u003cp\u003eERP Modules (Study Objective 4) 195\u003c\/p\u003e \u003cp\u003eERP Market Segments, Cloud Computing and Digital Transformation (Study Objective 5) 197\u003c\/p\u003e \u003cp\u003eImplementation of ERP Systems (Study Objective 6) 201\u003c\/p\u003e \u003cp\u003eBenefits and Risks of ERP Systems (Study Objective 7) 207\u003c\/p\u003e \u003cp\u003eERP Systems and the Sarbanes–Oxley Act (Study Objective 8) 210\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 212\u003c\/p\u003e \u003cp\u003eKey Terms 214\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 214\u003c\/p\u003e \u003cp\u003eConcept Check 214\u003c\/p\u003e \u003cp\u003eDiscussion Questions 215\u003c\/p\u003e \u003cp\u003eBrief Exercises 215\u003c\/p\u003e \u003cp\u003eProblems 216\u003c\/p\u003e \u003cp\u003eCases 216\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 217\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e7 Auditing Information Technology-Based Processes 218\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eIntroduction to Auditing IT Processes (Study Objective 1) 218\u003c\/p\u003e \u003cp\u003eTypes of Audits and Auditors (Study Objective 2) 219\u003c\/p\u003e \u003cp\u003eInformation Risk and IT-Enhanced Internal Control (Study Objective 3) 221\u003c\/p\u003e \u003cp\u003eAuthoritative Literature Used in Auditing (Study Objective 4) 222\u003c\/p\u003e \u003cp\u003eManagement Assertions and Audit Objectives (Study Objective 5) 224\u003c\/p\u003e \u003cp\u003ePhases of an IT Audit (Study Objective 6) 225\u003c\/p\u003e \u003cp\u003eUse of Computers in Audits (Study Objective 7) 229\u003c\/p\u003e \u003cp\u003eTests of Controls (Study Objective 8) 230\u003c\/p\u003e \u003cp\u003eTests of Transactions and Tests of Balances (Study Objective 9) 237\u003c\/p\u003e \u003cp\u003eAudit Completion\/Reporting (Study Objective 10) 239\u003c\/p\u003e \u003cp\u003eOther Audit Considerations (Study Objective 11) 241\u003c\/p\u003e \u003cp\u003eEthical Issues Related to Auditing (Study Objective 12) 245\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 248\u003c\/p\u003e \u003cp\u003eKey Terms 249\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 250\u003c\/p\u003e \u003cp\u003eConcept Check 250\u003c\/p\u003e \u003cp\u003eDiscussion Questions 252\u003c\/p\u003e \u003cp\u003eBrief Exercises 253\u003c\/p\u003e \u003cp\u003eProblems 253\u003c\/p\u003e \u003cp\u003eCases 254\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 254\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003eModule 3 Business Processes \u003cstrong style=\"box-sizing: border-box;\"\u003eThe sets of business processes and the internal controls in organizations. With process maps, document flowcharts, and data flow diagrams, the core business processes are described and the necessary controls to manage risk are discussed.\u003c\/strong\u003e\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e8 Revenue and Cash Collection Processes and Controls 256\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eIntroduction to Revenue Processes (Study Objective 1) 256\u003c\/p\u003e \u003cp\u003eSales Processes (Study Objective 2) 261\u003c\/p\u003e \u003cp\u003eRisks and Controls in Sales Processes (Study Objective 2, Continued) 268\u003c\/p\u003e \u003cp\u003eSales Return Processes (Study Objective 3) 272\u003c\/p\u003e \u003cp\u003eRisks and Controls in the Sales Return Processes (Study Objective 3, Continued) 272\u003c\/p\u003e \u003cp\u003eCash Collection Processes (Study Objective 4) 277\u003c\/p\u003e \u003cp\u003eRisks and Controls in the Cash Collection Processes (Study Objective 4, Continued) 278\u003c\/p\u003e \u003cp\u003eIT-Enabled Systems of Revenue and Cash Collection Processes (Study Objective 5) 285\u003c\/p\u003e \u003cp\u003eE-Business Systems and the Related Risks and Controls (Study Objective 6) 287\u003c\/p\u003e \u003cp\u003eElectronic Data Interchange (EDI) Systems and the Risks and Controls (Study Objective 7) 290\u003c\/p\u003e \u003cp\u003ePoint of Sale (POS) Systems and the Related Risks and Controls (Study Objective 8) 294\u003c\/p\u003e \u003cp\u003eEthical Issues Related to Revenue Processes (Study Objective 9) 295\u003c\/p\u003e \u003cp\u003eCorporate Governance in Revenue Processes (Study Objective 10) 297\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 298\u003c\/p\u003e \u003cp\u003eKey Terms 300\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 300\u003c\/p\u003e \u003cp\u003eConcept Check 300\u003c\/p\u003e \u003cp\u003eDiscussion Questions 301\u003c\/p\u003e \u003cp\u003eBrief Exercises 302\u003c\/p\u003e \u003cp\u003eProblems 303\u003c\/p\u003e \u003cp\u003eCases 308\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 312\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e9 Expenditures Processes and Controls—Purchases 314\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eIntroduction to Expenditures Processes (Study Objective 1) 314\u003c\/p\u003e \u003cp\u003ePurchasing Processes (Study Objective 2) 317\u003c\/p\u003e \u003cp\u003eRisks and Controls in the Purchasing Process (Study Objective 2, Continued) 327\u003c\/p\u003e \u003cp\u003ePurchase Return Process (Study Objective 3) 331\u003c\/p\u003e \u003cp\u003eRisks and Controls in the Purchase Return Processes (Study Objective 3, Continued) 335\u003c\/p\u003e \u003cp\u003eCash Disbursement Processes (Study Objective 4) 337\u003c\/p\u003e \u003cp\u003eRisks and Controls in the Cash Disbursement Processes (Study Objective 4, Continued) 343\u003c\/p\u003e \u003cp\u003eIT Systems of Expenditures and Cash Disbursement Processes (Study Objective 5) 346\u003c\/p\u003e \u003cp\u003eComputer-Based Matching (Study Objective 6) 348\u003c\/p\u003e \u003cp\u003eRisks and Controls in Computer-Based Matching (Study Objective 6, Continued) 349\u003c\/p\u003e \u003cp\u003eEvaluated Receipt Settlement (Study Objective 7) 350\u003c\/p\u003e \u003cp\u003eRisks and Controls in Evaluated Receipt Settlement (Study Objective 7, Continued) 351\u003c\/p\u003e \u003cp\u003eE-Business and Electronic Data Interchange (EDI) (Study Objective 8) 352\u003c\/p\u003e \u003cp\u003eRisks and Controls in E-Business and EDI (Study Objective 8, Continued) 353\u003c\/p\u003e \u003cp\u003eE-Payables (Study Objective 9) 355\u003c\/p\u003e \u003cp\u003eProcurement Cards (Study Objective 10) 356\u003c\/p\u003e \u003cp\u003eEthical Issues Related to Expenditures Processes (Study Objective 11) 356\u003c\/p\u003e \u003cp\u003eCorporate Governance in Expenditure Processes (Study Objective 12) 358\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 359\u003c\/p\u003e \u003cp\u003eKey Terms 361\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 362\u003c\/p\u003e \u003cp\u003eConcept Check 362\u003c\/p\u003e \u003cp\u003eDiscussion Questions 363\u003c\/p\u003e \u003cp\u003eBrief Exercises 364\u003c\/p\u003e \u003cp\u003eProblems 364\u003c\/p\u003e \u003cp\u003eCases 367\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 371\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e10 Expenditures Processes and Controls—Payroll and Fixed Assets 373\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eIntroduction to Payroll and Fixed Asset Processes (Study Objective 1) 373\u003c\/p\u003e \u003cp\u003ePayroll Processes (Study Objective 2) 377\u003c\/p\u003e \u003cp\u003eRisks and Controls in the Payroll Processes (Study Objective 3) 385\u003c\/p\u003e \u003cp\u003eIT Systems of Payroll Processes (Study Objective 4) 387\u003c\/p\u003e \u003cp\u003eFixed Asset Processes (Study Objective 5) 390\u003c\/p\u003e \u003cp\u003eRisks and Controls in Fixed Asset Processes (Study Objective 6) 398\u003c\/p\u003e \u003cp\u003eIT Systems of Fixed Asset Processes (Study Objective 7) 401\u003c\/p\u003e \u003cp\u003eEthical Issues Related to Payroll and Fixed Asset Processes (Study Objective 8) 403\u003c\/p\u003e \u003cp\u003eCorporate Governance in Payroll and Fixed Asset Processes (Study Objective 9) 405\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 407\u003c\/p\u003e \u003cp\u003eKey Terms 408\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 408\u003c\/p\u003e \u003cp\u003eConcept Check 408\u003c\/p\u003e \u003cp\u003eDiscussion Questions 410\u003c\/p\u003e \u003cp\u003eBrief Exercises 410\u003c\/p\u003e \u003cp\u003eProblems 411\u003c\/p\u003e \u003cp\u003eCases 412\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 414\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e11 Conversion Processes and Controls 416\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eBasic Features of Conversion Processes (Study Objective 1) 416\u003c\/p\u003e \u003cp\u003eComponents of the Logistics Function (Study Objective 2) 419\u003c\/p\u003e \u003cp\u003eCost Accounting Reports Generated by Conversion Processes (Study Objective 3) 427\u003c\/p\u003e \u003cp\u003eRisks and Controls in Conversion Processes (Study Objective 4) 428\u003c\/p\u003e \u003cp\u003eIT Systems of Conversion Processes (Study Objective 5) 431\u003c\/p\u003e \u003cp\u003eThe Supply Chain and Enterprise (ERP) Systems (Study Objective 6) 435\u003c\/p\u003e \u003cp\u003eEthical Issues Related to Conversion Processes (Study Objective 7) 437\u003c\/p\u003e \u003cp\u003eCorporate Governance in Conversion Processes (Study Objective 8) 438\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 438\u003c\/p\u003e \u003cp\u003eKey Terms 439\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 440\u003c\/p\u003e \u003cp\u003eConcept Check 440\u003c\/p\u003e \u003cp\u003eDiscussion Questions 441\u003c\/p\u003e \u003cp\u003eBrief Exercises 442\u003c\/p\u003e \u003cp\u003eProblems 443\u003c\/p\u003e \u003cp\u003eCases 443\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 446\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e12 Administrative Processes and Controls 448\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eIntroduction to Administrative Processes (Study Objective 1) 448\u003c\/p\u003e \u003cp\u003eFinancial Capital Processes (Study Objective 2) 451\u003c\/p\u003e \u003cp\u003eInvestment Processes (Study Objective 3) 453\u003c\/p\u003e \u003cp\u003eRisks and Controls in Capital and Investment Processes (Study Objective 4) 454\u003c\/p\u003e \u003cp\u003eGeneral Ledger Processes (Study Objective 5) 455\u003c\/p\u003e \u003cp\u003eRisks and Controls in General Ledger Processes (Study Objective 6) 459\u003c\/p\u003e \u003cp\u003eReporting as an Output of the General Ledger Processes (Study Objective 7) 465\u003c\/p\u003e \u003cp\u003eEthical Issues Related to Administrative Processes and Reporting (Study Objective 8) 467\u003c\/p\u003e \u003cp\u003eCorporate Governance in Administrative Processes and Reporting (Study Objective 9) 469\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 470\u003c\/p\u003e \u003cp\u003eKey Terms 472\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 472\u003c\/p\u003e \u003cp\u003eConcept Check 472\u003c\/p\u003e \u003cp\u003eDiscussion Questions 473\u003c\/p\u003e \u003cp\u003eBrief Exercises 473\u003c\/p\u003e \u003cp\u003eProblems 474\u003c\/p\u003e \u003cp\u003eCase 474\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 475\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003eModule 4 IT Infrastructure to Enable Processes \u003cstrong style=\"box-sizing: border-box;\"\u003eThe hardware, software, and systems that support business processes.\u003c\/strong\u003e\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e13 Data and Databases 476\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eThe Need for Data Collection and Storage (Study Objective 1) 476\u003c\/p\u003e \u003cp\u003eStoring and Accessing Data (Study Objective 2) 478\u003c\/p\u003e \u003cp\u003eData Processing Techniques (Study Objective 3) 480\u003c\/p\u003e \u003cp\u003eDatabases (Study Objective 4) 481\u003c\/p\u003e \u003cp\u003eThe Need for Normalized Data (Study Objective 5) 485\u003c\/p\u003e \u003cp\u003eUse of a Data Warehouse to Analyze Data (Study Objective 6) 488\u003c\/p\u003e \u003cp\u003eData Analysis Tools (Study Objective 7) 491\u003c\/p\u003e \u003cp\u003eDistributed Data Processing (Study Objective 8) 493\u003c\/p\u003e \u003cp\u003eCloud-Based Databases (Study Objective 9) 495\u003c\/p\u003e \u003cp\u003eBig Data and Data Analytics (Study Objective 10) 497\u003c\/p\u003e \u003cp\u003eIT Controls for Data and Databases (Study Objective 11) 499\u003c\/p\u003e \u003cp\u003eEthical Issues Related to Data Collection and Storage (Study Objective 12) 499\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 502\u003c\/p\u003e \u003cp\u003eKey Terms 504\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 504\u003c\/p\u003e \u003cp\u003eConcept Check 504\u003c\/p\u003e \u003cp\u003eDiscussion Questions 505\u003c\/p\u003e \u003cp\u003eBrief Exercises 506\u003c\/p\u003e \u003cp\u003eProblems 507\u003c\/p\u003e \u003cp\u003eCases 507\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 508\u003c\/p\u003e \u003cp\u003e\u003cstrong style=\"box-sizing: border-box;\"\u003e14 E-Commerce and E-Business 510\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eIntroduction to E-Commerce and E-Business (Study Objective 1) 510\u003c\/p\u003e \u003cp\u003eThe History of the Internet (Study Objective 2) 512\u003c\/p\u003e \u003cp\u003eThe Physical Structure and Standards of the Internet (Study Objective 3) 514\u003c\/p\u003e \u003cp\u003eE-Commerce and Its Benefits (Study Objective 4) 518\u003c\/p\u003e \u003cp\u003ePrivacy Expectations in E-Commerce (Study Objective 5) 522\u003c\/p\u003e \u003cp\u003eE-Business and IT Enablement (Study Objective 6) 523\u003c\/p\u003e \u003cp\u003eE-Business Enablement Examples and Digital Transformation (Study Objective 7) 527\u003c\/p\u003e \u003cp\u003eIntranets and Extranets to Enable E-Business (Study Objective 8) 530\u003c\/p\u003e \u003cp\u003eInternal Controls for the Internet Intranets and Extranets (Study Objective 9) 532\u003c\/p\u003e \u003cp\u003eXML and XBRL as Tools to Enable E-Business (Study Objective 10) 533\u003c\/p\u003e \u003cp\u003eEthical Issues Related to E-Business and E-Commerce (Study Objective 11) 536\u003c\/p\u003e \u003cp\u003eSummary of Study Objectives 538\u003c\/p\u003e \u003cp\u003eKey Terms 540\u003c\/p\u003e \u003cp\u003eEnd of Chapter Material 540\u003c\/p\u003e \u003cp\u003eConcept Check 540\u003c\/p\u003e \u003cp\u003eDiscussion Questions 541\u003c\/p\u003e \u003cp\u003eBrief Exercises 541\u003c\/p\u003e \u003cp\u003eProblems 542\u003c\/p\u003e \u003cp\u003eCases 542\u003c\/p\u003e \u003cp\u003eSolutions to Concept Check 543\u003c\/p\u003e \u003cp\u003eIndex I-1\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407113986391,"sku":"9781119667407","price":48.59,"currency_code":"GBP","in_stock":false}],"url":"https:\/\/bookcurl.com\/products\/accounting-information-systems-9781119667407","provider":"Book Curl","version":"1.0","type":"link"}