Accounting Information Systems and Internal Control, 2nd Edition
December 2009, ©2009
About the Authors vii
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
Roger Meuwissen is Professor of Control and Auditing and the vice-dean of education at the School of Business and Economics at Maastricht University. He is co-author of several textbooks on Internal Control and Accounting Information Systems.
Caren Schelleman is an assistant Professor at Maastricht University. She develops, coordinates and teaches courses on Internal Control and Auditing at both undergraduate and graduate levels.
- Each chapter contains references to small and mid-sized organizations to highlight differences between the control systems in each of these.
- A new structure that procides an in-depth coverage of internal control together with a discussion of IT within a managerial perspective.
- Includes an extensive discussion of internal controls that are applicable in various types of organization, including trade, production, service, financial industry and governmental institutions.
- Discussion of Sarbanes Oxley and ethics is integrated throughout the text.
- Places internal control in the context of other related disciplines.
- Discusses contemporary developments in the field of internal control.
- Explores the relationship between internal control and management control as means to achieve organizational control.
- Examines the dynamics of internal control and IT.
- Provides tools and techniques for documenting and evaluating internal control systems.
- Discusses the process approach to designing and evaluating internal control systems.
- Introduces the contemporary typology approach to designing and evaluating internal control systems, focusing on internal controls that are applicable in various types of organization, including trade, production, service (including knowledge intensive firms and telecoms), financial industry and governmental organizations.
- Illustrates practical internal control issues using articles from several major international newspapers such as the Financial Times, the Guardian, The New York Times and the Washington Post.
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