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Textbook
Turner, Accounting Information Systems: The Processes and Controls, 2EJanuary 2013, ©2013
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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.
MODULE 1 INTRODUCTION
CHAPTER 1 Introduction to AIS 1
CHAPTER 2 Foundational Concepts of the AIS 39
(Including an REA Appendix)
MODULE 2 CONTROL ENVIRONMENT
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
MODULE 3 BUSINESS PROCESSES
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
MODULE 4 IT INFRASTRUCTURE TO ENABLE PROCESSES
CHAPTER 13 Data and Databases 541
CHAPTER 14 E-Commerce and E-Business 577
CHAPTER 15 IT Infrastructure for E-Business 615
Index 649
- 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.
- 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.
