Accounting Information Systems and Internal Control, 2nd Edition
December 2009, ©2009
Part 1: Foundations of internal control
Chapter 1 Organizations and their Systems
Chapter 2 Internal control
Chapter 3 Bridging the gap between internal control and management control
Chapter 4 The Dynamics of Control and IT
Chapter 5 Documenting and evaluating internal control systems
Part 2: Internal control in various organizational processes
Chapter 6 Organizational processes
Chapter 7 The purchasing process
Chapter 8 The inventory process
Chapter 9 The production process
Chapter 10 The sales process
Chapter 11 Secondary processes
Part 3: Internal control in various types of organizations
Chapter 12 Typology of organizations
Chapter 13 Trade organizations
Chapter 14 Production organizations
Chapter 15 Service organizations with a limited flow of goods
Chapter 16 Service organizations that put space and electronic capacity at their customers’ disposal
Chapter 17 Service organizations that put knowledge and skills at their customers’ disposal
Chapter 18 Governmental and other not-for-profit organizations
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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