Description
Book SynopsisAccounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control.
Table of ContentsAbout the Authors vii
Preface ix
PART I Foundations of Internal Control 1
1 Organizations and their Systems 3
2 Internal Control 27
3 Bridging the Gap between Internal Control and Management Control 57
4 The Dynamics of Control and IT 77
5 Documenting and Evaluating Internal Control Systems 119
PART II Internal Control in Various Organizational Processes 141
6 Organizational Processes 143
7 The Purchasing Process 149
8 The Inventory Process 163
9 The Production Process 175
10 The Sales Process 187
11 Secondary Processes 201
PART III Internal Control in Various Types of Organizations 213
12 Typology of Organizations 215
13 Trade Organizations 229
14 Production Organizations 247
15 Service Organizations with a Limited Flow of Goods 277
16 Service Organizations that Put Space and Electronic Capacity at their Customers’ Disposal 297
17 Service Organizations that Put Knowledge and Skills at their Customers’ Disposal 321
18 Governmental and Other Not-for-profi t Organizations 351
Bibliography 363
Glossary 365
Index 377
