会计信息系统 第10版PDF电子书下载

Part Ⅰ Conceptual of Accounting Systems 1

CHAPTER 1 Accounting Information Systems:An Overview 2

Infroduction 4

Systems,Data,and Information 4

What Is an AIS? 6

Why Study Accounting Information Systems? 7

Study of the AIS Is Fundamental to Accounting 7

AIS Skills Are Important to Your Career Success 8

The AIS Course Complements Other Systems Courses 8

AIS Topics Are Tested on the New CPA Exam 9

The Impact of the AIS on Corporate Strategy and Culture 9

The Role of the AIS in the Value Chain 10

How an AIS Can Add Value to an Organization 12

Providing Information for Decision Making 12

Decision Structure 13

Decision Scope 13

The AIS and Corporate Strategy 14

Strategies and Strategic Positions 14

Information Technology and Business Strategy 15

AIS IN ACTION:Chapter Quiz 16

Discussion Questions 17

CHAPTER 2 Overview of Business Processes 19

Introduction 21

Information Needs and Business Activities 22

Information Needs 22

Interaction with External and Internal Parties 23

Business Cycles 23

Transaction Processing:The Data Processing Cycle 25

Data Input 27

Data Storage 28

Data Processing 35

Information Output 36

Role of the AIS 40

AIS IN ACTION:Chapter Quiz 41

Discussion Questions 42

CHAPTER 3 Systems Development and Documentation Techniques 44

Introduction 46

Data Flow Diagrams 47

Elements in a Data Flow Diagram 47

Subdividing the DFD 50

Flowcharts 54

Flowchart Symbols 54

Document Flowcharts 56

System Flowcharts 61

Program Flowcharts 61

AIS IN ACTION:Chapter Quiz 62

Discussion Questions 63

Part Ⅱ Control and Audit of Accounting Information Systems 65

CHAPTER 4 Control and Accounting Information Systems 66

Introduction 68

Why AIS Threats Are Increasing 68

Why Control and Security Are Important 69

Overview of Control Concepts 69

The Sarbanes-Oxley and Foreign Corrupt Practices Acts 71

Levers of Control 72

Control Frameworks 72

COBIT Framework 73

COSO's Internal Control Framework 73

COSO's Enterprise Risk Management Framework 74

The ERM Framework Versus the Internal Control Framework 76

The Internal Environment 77

Management's Philosophy,Operating Style,and Risk Appetite 77

The Board of Directors 78

Commitment to Integrity,Ethical Values,and Competence 78

Organizational Structure 79

Methods of Assigning Authority and Responsibility 80

Human Resources Standards 80

External Influences 83

Objective Setting 83

Estimate Likelihood and Impact 86

Identify Controls 87

Estimate Costs and Benefits 87

Determine Cost/Benefit Effectiveness 88

Implement Controlor Avoid,Share,or Accept the Risk 88

Control Activities 89

Proper Authorization of Transactions and Activities 89

Segregation of Duties 90

Proiect Development and Acquisition Controls 93

Change Management Controls 94

Design and Use of Adequate Documents and Records 94

Safeguard Assets,Records,and Data 94

Independent Checks on Performance 96

Information and Communication 96

Monitoring 97

Perform ERM Evaluations 97

Implement Effective Supervision 97

Use Responsibility Accounting 97

Monitor System Activities 97

Track Purchased Software 98

Conduct Periodic Audits 98

Employ a Computer Security Officer and Computer Consultants 99

Engage Forensic Specialists 99

Install Fraud Detection Software 99

Implement a Fraud Hot Line 100

AIS IN ACTION:Chapter Quiz 100

Discussion Questions 102

CHAPTER 5 Information Systems Controls for Systems Reliability—Part 1:Information Security 103

Introduction 105

Three Fundamental Information Security Concepts 106

1 Security Is a Management Issue,Not a Technology Issue 106

2 The Time-Based Model of Security 109

3 Defense-in-Depth 109

Preventive Controls 109

Authentication Controls 110

Authorization Controls 112

Training 113

Controlling Physical Access 114

Controlling Remote Access 115

Host and Application Hardening 121

Encryption 123

Detective Controls 129

Log Analysis 130

Intrusion Detection Systems 130

Managerial Reports 131

Security Testing 131

Corrective Controls 132

Computer Emergency Response Team 132

Chief Security Officer ICSOI 133

Patch Management 133

AIS IN ACTION:Chapter Quiz 134

Discussion Questions 135

CHAPTER 6 Information Systems Controls for Systems Reliability——Part 2:Confidentiality,Privacy,Processing Integrity,and Availability 136

Introduction 138

Confidentiality 138

Privacy 140

Processing Integrity 142

Source Data Controls 143

Data Entry Controls 145

Processing Controls 146

Data Transmissinon Controls 147

Output Controls 148

Example:Credit Sales Processing 148

Availability 152

Minimizing Risk of System Downtime 152

Disaster Recovery and Business Continuity Planning 153

Chanage Management Controls 157

AIS IN ACTION:Chopter Quiz 158

Discussion Questions 159

Part Ⅲ Accounting Information Systems Applications 161

CHAPTER 7 The Revenue Cycle:Sales and Cash Collections 166

Introduction 168

Revenue Cycle Business Activities 170

Sales Order Entry 170

Shipping 177

Billing 181

Cash Collections 185

Information Processing Procedures 188

Control Objectives,Threats,and Procedures 190

Sales Order Entry 190

Shipping 192

Billing and Accounts Receivable 193

Cash Collections 194

General Control Issues 195

Revenue Cycle Information Needs 196

AIS IN ACTION:Chapter Quiz 200

Discussion Questions 200

CHAPTER 8 The Expenditure Cycle:Purchasing and Cash Disbursements 202

Introduction 204

Expenditure Cycle Business Activities 205

Order Goods 206

Receive and Store Goods 211

Pay for Goods and Services 213

Information Precessing Procedures 217

Control Obiectives,Threats,and Procedures 219

Order Goods 219

Receive and Store Goods 224

Approve and Pay Vendor Invoices 225

General Control Issues 228

Expenditure Cycle Information Needs 229

AIS IN ACTION:Chapter Quiz 230

Discussion Questions 231

CHAPTER 9 The Production Cycle 232

Introduction 234

Production Cycle Activities 235

Product Design 236

Planning and Scheduling 237

Production Operations 242

Cost Accounting 243

Information Processing Procedures 244

Raw Materials Usage Data 246

Direct Labor Costs 246

Machinery and Equipment Usage 246

Manufacturing Overhead Costs 246

Control Obiectives,Threats,and Procedures 247

Product Design 247

Planning and Scheduling 248

Production Operations 249

Cost Accounting 250

General Threats 251

Production Cycle Information Needs 252

Criticism 1:Inappropriate Allocation of Overhead Costs 252

Criticism 2:Misleading Reports 255

AIS IN ACTION:Chapter Quiz 257

Discussion Questions 258

CHAPTER 10 The Human Resources Management and Payroll Cycle 259

Introduction 261

Overview 261

Payroll Cycle Activities 264

Update Payroll Master File 264

Update Tax Rates and Deductions 265

Validate Time and Attendance Data 265

Prepare Payroll 268

Disburse Payroll 271

Calculate Employer-Paid Benefits and Taxes 271

Disburse Payroll Taxes and Miscellaneous Deductions 272

Outsourcing Options:Payroll Service Bureaus and Professional Employer Organizations 272

Control Obiectives,Threats,and Procedures 273

Employment Practices 273

Payroll Processing 274

General Control Issues 277

Key Decisions and Information Needs 278

AIS lN ACTION:Chapter Quiz 279

Discussion Questions 280

CHAPTER 11 General Ledger and Reporting System 282

General Ledger and Reporting System Activities 285

Update General Ledger 285

Post Adiusting Entries 287

Prepare Financial Statements 287

Produce Managerial Reports 287

XBRL:Revolutionizing the Reporting Process 288

Control Obiectives,Threats,and Procedures 293

Threat 1:Errors in Updating the General Ledger and Generating Reports 294

Threat 2:Loss or Unauthorized Disclosure or Alteration of Financial Data 296

Threat 3:Poor Performance 297

Supporting Management's Information Needs 297

The Balanced Scorecard 297

Using Data Warehouses for Business Intelligence 299

Principles of Graph Design 301

AIS IN ACTION:Chapter Quiz 304

Discussion Questions 305

CHAPTER 12 Database Design Using the REA Data Model 306

Introduction 308

Database Design Process 308

Entity-Relationship Diagrams 309

Three Basic Types of Entities 311

Structuring Relationships:The Basic REA Template 312

Developing an REA Diagram 313

Step 1:Identify Relevant Events 315

Step 2:Identify Resources and Agents 317

Step 3: Determine Cardinalities of Relationships 318

AIS IN ACTION:Chapter Quiz 325

Discussion Questions 328

CHAPTER 13 Implementing an REA Model in a Relational Database 329

Integrating REA Diagrams across Cycles 331

Rules for Combining REA Diagrams 333

Merging Redundant Resource Entities 334

Merging Redundant Event Entities 335

Validating the Accuracy of Integrated REA Diagrams 336

Implementing an REA Diagram in a Relational Database 336

Step 1:Create Tables for Each Distinct Entity and M:N Relationship 337

Step 2: Assign Attributes to Each Table 337

Step 3:Use Foreign Keys to Implement 1:1 and 1:N Relationships 340

Completeness Check 341

Using REA Diagrams to Retrieve Information from a Database 342

Creating Journals and Ledgers 343

Generating Financial Statements 344

Creating Managerial Reports 346

AIS IN ACTION:Chapter Quiz 347

Discussion Questions 348

CHAPTER 14 Special Topics in REA Modeling 350

Additional Revenue Cycle Modeling Topics 352

Additional Events 352

Attribute Placement 354

New REA Feature—Employee Roles 355

Sale of Services 355

Digital Assets 356

Rental Transactions 356

Additional Expenditure Cycle Modeling Topics 357

Additional Events 357

Attribute Placement 360

New REA Feature—M:N Agent-Event Relationships 360

New REA Feature——Locations 360

New REA Feature——Relationships Between Resources and Agents 360

Acquisition of Intangible Services 361

Rental Transactions 361

Production Cycle REA Model 362

Additional Entities——Intellectual Property 363

Production Cycle Events 364

New REA Feature——Relationships Between Agents 365

Combined HR/Payroll Data Model 365

HR Cycle Entities 366

Tracking Employees'time 367

Tracking Employees'Time 367

Financing Activities Data Model 368

AIS IN ACTION:Chapter Quiz 369

Discussion Questions 371

Part Ⅳ The Systems Development Process 373

CHAPTER 15 Introduction to Systems Development and Systems Analysis 374

Introduction 376

Systems Development 379

The Systems Development Life Cycle 379

The Players 381

Planning systems Development 382

Feasibility Analysis 38SCalculating Economic Feasibility Costs and Benefits 386

Capital Budgeting 388

Systems Analysis 388

Initial Investigation 388

Systems Survey 389

Feasibility Study 392

Information Needs and Systems Requirements 392

Systems Analysis Report 395

AIS IN ACTION:Chapter Quiz 395

Discussion Questions 396

CHAPTER 16 AIS Development Strategies 398

Introduction 400

Purchasing Software 400

Purchasing Software and the SDLC 401

Selecting a Vendor 402

Acquiring Hardware and Software 402

Evaluating Proposals and Selecting a System 402

Development by In-House IS Departments 405

End-User-Developed Software 406

Appropriate End-User Development and Use 407

Benefits of End-User Computing 407

Risks of End-User Computing 408

Managing and Controlling End-User Computing 409

Outsourcing the System 410

The Growth in Outsourcing Applications 410

The Benefits of Outsourcing 411

Risks of Outsourcing 412

Business Process Reengineering 412

Challenges Faced by Reengineering Efforts 414

AIS IN ACTION:Chapter Quiz 414

Discussion Questions 416

CHAPTER 17 Systems Design,Implementation,and Operation 417

Conceptual Systems Design 419

Evaluate Desingn Alternatives 420

Prepare Design Specifications 421

Prepare the Conceptual Systems Design Report 421

Physical Systems Design 421

Output Design 421

File and Database Design 423

Input Design 423

Program Design 425

Procedures Design 426

Controls Design 426

Physical Systems Design Report 426

Systems Implementation 428

Implementation Planning 428

Site Preparation 429

Select and Train Personnel 429

Complete Documentation 430

Test the System 431

Systems Conversion 431

Conversion Approaches 431

Data Conversion 433

Operation and Maintenance 433

AIS IN ACTION:Chapter Quiz 433

Discussion Questions 436