{"product_id":"accounting-information-systems-9781119744474","title":"Accounting Information Systems","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eFROM THE AUTHORS vi\u003c\/p\u003e \u003cp\u003eABOUT THE AUTHORS vii\u003c\/p\u003e \u003cp\u003eOUR APPROACH viii\u003c\/p\u003e \u003cp\u003ePREPARING FOR THE CPA EXAM xv\u003c\/p\u003e \u003cp\u003eACKNOWLEDGEMENTS xvi\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I: Foundations of AIS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Accounting as Information\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.1 Why Is Accounting Information Important? 1-2\u003c\/p\u003e \u003cp\u003e1.2 How Have Accounting Information Systems Evolved? 1-12\u003c\/p\u003e \u003cp\u003e1.3 How Does Management Use Information? 1-18\u003c\/p\u003e \u003cp\u003e1.4 What Is the Relationship Between Accounting and Data Analytics? 1-23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Risks and Risk Assessments\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2.1 How Do We Understand Risk? 2-2\u003c\/p\u003e \u003cp\u003e2.2 What Are the Types of Risks? 2-7\u003c\/p\u003e \u003cp\u003e2.3 How Do We Prioritize Risk? 2-13\u003c\/p\u003e \u003cp\u003e2.4 How Do We Respond to Risk? 2-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Risk Management and Internal Controls\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.1 How Do Internal Controls Mitigate Risk? 3-2\u003c\/p\u003e \u003cp\u003e3.2 How Are Controls Classified? 3-8\u003c\/p\u003e \u003cp\u003e3.3 How Do We Assess Internal Controls? 3-16\u003c\/p\u003e \u003cp\u003e3.4 Why Are Internal Control Frameworks Important? 3-21\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Software and Systems\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.1 How Do Systems Capture and Process Data? 4-2\u003c\/p\u003e \u003cp\u003e4.2 How Do Startups and Small Businesses Use Technology? 4-10\u003c\/p\u003e \u003cp\u003e4.3 What Are the Characteristics of Information Systems for Growing Companies? 4-15\u003c\/p\u003e \u003cp\u003e4.4 Why Are Enterprise Resource Planning (ERP) Systems Considered Ideal? 4-22\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Data Storage and Analysis\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 What Is Data? 5-2\u003c\/p\u003e \u003cp\u003e5.2 How Is Data Stored? 5-8\u003c\/p\u003e \u003cp\u003e5.3 What Makes Data “Big Data”? 5-11\u003c\/p\u003e \u003cp\u003e5.4 How Do Accounting Professionals Use Data? 5-15\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Designing Systems and Databases\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.1 How Are Systems Developed? 6-2\u003c\/p\u003e \u003cp\u003e6.2 Which Methodology Should Be Used? 6-9\u003c\/p\u003e \u003cp\u003e6.3 What Type of Database Should Be Used? 6-15\u003c\/p\u003e \u003cp\u003e6.4 How Are Relational Databases Designed? 6-20\u003c\/p\u003e \u003cp\u003e6.5 How Do We Interact with Data in a Database? 6-29\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Emerging and Disruptive Technologies\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.1 How Do Companies Approach Emerging and Disruptive Technologies? 7-2\u003c\/p\u003e \u003cp\u003e7.2 How Do Disruptive Technologies Provide Business Opportunities? 7-7\u003c\/p\u003e \u003cp\u003e7.3 How Does Robotic Process Automation (RPA) Benefit Accounting Professionals? 7-12\u003c\/p\u003e \u003cp\u003e7.4 What Is Blockchain? 7-23\u003c\/p\u003e \u003cp\u003e7.5 Why Should Accountants Care About Blockchain? 7-30\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Documenting Systems and Processes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 Why Do We Document Systems and\u003c\/p\u003e \u003cp\u003e8.2 How Do We Know Which Type of Documentation to Use? 8-6\u003c\/p\u003e \u003cp\u003e8.3 How Do Flowcharts Illustrate Systems or Business Processes? 8-12\u003c\/p\u003e \u003cp\u003e8.4 How Do Data Flow Diagrams Show Information Flow? 8-19\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II: Business Processes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Human Resources and Payroll Processes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 How Are Human Resources and Payroll Related? 9-2\u003c\/p\u003e \u003cp\u003e9.2 How Are New Employees Hired? 9-6\u003c\/p\u003e \u003cp\u003e9.3 What Happens When an Employee Is Terminated? 9-13\u003c\/p\u003e \u003cp\u003e9.4 How Do We Compensate Employees for Their Work? 9-19\u003c\/p\u003e \u003cp\u003e9.5 How Can Human Resources and Payroll Data Be Used to Identify Risks? 9-28\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Purchasing and Payments Processes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e10.1 What Is the Relationship Between Purchasing, Inventory Management, and Supply Chain Management? 10-2\u003c\/p\u003e \u003cp\u003e10.2 How Are Inventory and Other Goods and Services Purchased? 10-9\u003c\/p\u003e \u003cp\u003e10.3 What Makes Fixed Assets Unique to Purchasing and Payments? 10-17\u003c\/p\u003e \u003cp\u003e10.4 How Do We Evaluate the Credit Payments Process? 10-24\u003c\/p\u003e \u003cp\u003e10.5 How Does the AIS Capture Purchasing and Payments Data? 10-28\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Conversion Processes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11.1 What Is the Relationship Between Conversion Processes, Inventory, and Supply Chain Management? 11-2\u003c\/p\u003e \u003cp\u003e11.2 Why Is Cost Accounting Important to the Accounting Information System? 11-14\u003c\/p\u003e \u003cp\u003e11.3 What Is Digital Manufacturing? 11-22\u003c\/p\u003e \u003cp\u003e11.4 How Is Data Collected and Used? 11-26\u003c\/p\u003e \u003cp\u003e14.5 How Do We Make Changes to Systems? 14-27\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Marketing, Sales, and Collections Processes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e12.1 How Do Marketing, Sales, and Collections Complete the Business Model? 12-2\u003c\/p\u003e \u003cp\u003e12.2 Why Are Business Credit Sales More Complex Than Consumer Cash Sales? 12-12\u003c\/p\u003e \u003cp\u003e12.3 How Do We Ensure That Revenue Is Correctly Recognized? 12-24\u003c\/p\u003e \u003cp\u003e12.4 How Are Customer Payments Collected? 12-29\u003c\/p\u003e \u003cp\u003e12.5 Which Reports and Analytics Give Insights into These Processes? 12-36\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Financial Reporting Processes\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e13.1 How Is an AIS Involved in Financial Reporting? 13-2\u003c\/p\u003e \u003cp\u003e13.2 How Are Financial Statements Generated by an AIS? 13-6\u003c\/p\u003e \u003cp\u003e13.3 How Does XBRL Create Efficient Financial Reporting? 13-16\u003c\/p\u003e \u003cp\u003e13.4 Are There Other Important Financial Accounting Reports? 13-20\u003c\/p\u003e \u003cp\u003e13.5 How Is Financial Reporting Data Used for Insights and Decision Making? 13-25\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III: Risk Assurance\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Information Systems and Controls\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e14.1 What Framework Can We Use to Mitigate Risk Around Our Systems? 14-2\u003c\/p\u003e \u003cp\u003e14.2 How Do We Decide Who Can Access Systems? 14-6\u003c\/p\u003e \u003cp\u003e14.3 How Do We Physically Protect Our Systems? 14-13\u003c\/p\u003e \u003cp\u003e14.4 How Do We Keep Our Systems Running? 14-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Fraud\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e15.1 What Is Fraud? 15-2\u003c\/p\u003e \u003cp\u003e15.2 How Do We Manage Fraud Risk? 15-8\u003c\/p\u003e \u003cp\u003e15.3 How Does Asset Misappropriation Result in Fraud? 15-14\u003c\/p\u003e \u003cp\u003e15.4 What Are the Characteristics of Financial Statement Fraud? 15-22\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Cybersecurity\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e16.1 How Is Cybersecurity Relevant to the Accounting Profession? 16-2\u003c\/p\u003e \u003cp\u003e16.2 How Do Cybercriminals Plan Attacks? 16-8\u003c\/p\u003e \u003cp\u003e16.3 How Do Hackers Gain Unauthorized Access? 16-15\u003c\/p\u003e \u003cp\u003e16.4 How Do Attackers Shut Down a System? 16-21\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart IV: Technology and Analytics\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Data Analytics\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e17.1 How Is Data Analytics Changing the Accounting Profession? 17-2\u003c\/p\u003e \u003cp\u003e17.2 How Do We Explore a Data Set? 17-7\u003c\/p\u003e \u003cp\u003e17.3 How Do We Investigate Interesting Occurrences in a Data Set? 17-13\u003c\/p\u003e \u003cp\u003e17.4 Which Analytics Techniques Are Gaining Popularity in the Accounting Profession? 17-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 Data Visualization\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e18.1 How Does Visualization Tell a Story with Data? 18-2\u003c\/p\u003e \u003cp\u003e18.2 What Are the Fundamentals of Design? 18-7\u003c\/p\u003e \u003cp\u003e18.3 How Do Visualizations Help Us Explore Data? 18-13\u003c\/p\u003e \u003cp\u003e18.4 When Should Explanatory Visualizations Be Used for Storytelling? 18-25\u003c\/p\u003e \u003cp\u003eGLOSSARY G-1\u003c\/p\u003e \u003cp\u003eINDEX I-1\u003c\/p\u003e \u003cp\u003e\u003cb\u003eOnline Chapter\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Audit Assurance\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e19.1 What Is the Difference Between Internal Audit and External Audit? 19-2\u003c\/p\u003e \u003cp\u003e19.2 How Are Internal Audits Performed? 19-8\u003c\/p\u003e \u003cp\u003e19.3 How Is Testing Performed? 19-13\u003c\/p\u003e \u003cp\u003e19.4 What Happens After an Audit? 19-21\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49528863261015,"sku":"9781119744474","price":152.95,"currency_code":"GBP","in_stock":true}],"url":"https:\/\/bookcurl.com\/products\/accounting-information-systems-9781119744474","provider":"Book Curl","version":"1.0","type":"link"}