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Turner, Accounting Information Systems: The Processes and Controls, 2E

January 2013, ©2013
Turner, Accounting Information Systems: The Processes and Controls, 2E (EHEP002553) cover image


Recognizing the importance of accounting information systems and internal controls in today’s business environment, the 2nd edition of Accounting Information Systems makes the world of systems and controls accessible to today’s student.  It enhances opportunities for learning about AIS and its day-to-day operation and is written for the business or accounting major required to take an AIS course. Keeping the student in mind, this textbook focuses on the business processes and the related controls, as well as the important topics of ethics and corporate governance.

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Table of Contents


CHAPTER 1 Introduction to AIS 1

CHAPTER 2 Foundational Concepts of the AIS 39
(Including an REA Appendix)


CHAPTER 3 Fraud, Ethics, and Internal Control 83
(Including appendices for the history of internal control standards and control objectives for information technology (COBIT))

CHAPTER 4 Internal Controls and Risks in IT Systems 127

CHAPTER 5 Corporate Governance and the Sarbanes-Oxley Act 179

CHAPTER 6 IT Governance 211

CHAPTER 7 Auditing Information Technology–Based Processes 253


CHAPTER 8 Revenue and Cash Collection Processes and Controls 299

CHAPTER 9 Expenditures Processes and Controls—Purchases 363

CHAPTER 10 Expenditures Processes and Controls—Payroll and Fixed Assets 425

CHAPTER 11 Conversion Processes and Controls 473

CHAPTER 12 Administrative Processes and Controls 509


CHAPTER 13 Data and Databases 541

CHAPTER 14 E-Commerce and E-Business 577

CHAPTER 15 IT Infrastructure for E-Business 615

Index 649

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New To This Edition

  • Cloud Computing topics added in several chapters.
  • Enhanced presentation of the components of internal control in Chapter 3 for consistency with proposed updates to the COSO framework.
  • More emphasis on continuous auditing in Chapter 7.
  • Updates in chapter 7 pertaining to the impact of IFRS on audit risk and the AICPA’s new framework on service organization controls (including cloud providers).
  • Expanded discussion of data in Chapter 13, including the use of unstructured data and its impact on the size of databases.
  • Updated presentations of e-business, internet EDI, and XBRL in Chapter 14.
  • Increased coverage of segregation of duties in ERP systems and ERP control reports in Chapter 15.
  • Enhanced and updated “Real World” vignettes in most chapters.
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The Wiley Advantage

  • Writing Style: Designed to give students an appreciation for internal controls, this textbook introduces only the technology most necessary and the authors write in a style that makes these technical concepts easy to understand.
  • Process Maps: In addition to data flow diagrams and document flowcharts, Turner AIS introduces Process Maps which are a tool used in the real world that presents business processes in a clear, simple manner
  • Business Process Approach: Understanding that all systems are influenced by business process, this text emphasizes the “business” in business process so students have more context for the systems.
  • Continuing Case: Found at the end of all chapters.
  • Microsoft Dynamics GP screen shots illustrate AIS via a real computer system.
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Instructors Resources
Wiley Instructor Companion Site
Solutions Manual
Instructor's Manual
Powerpoint Presentation Material
test Bank
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Students Resources
Wiley Student Companion Site
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Purchase Options
Wiley E-Text   
Accounting Information Systems: The Processes and Controls, 2nd Edition
ISBN : 978-1-118-54697-0
672 pages
December 2012, ©2013
$64.00   BUY

Accounting Information Systems: The Processes and Controls, 2nd Edition
ISBN : 978-1-118-16230-9
688 pages
January 2013, ©2013
$263.95   BUY

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