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Table of Contents
Part I: Conceptual Foundations of Accounting Information
Chapter 1: Accounting Information Systems: An Overview 2
Chapter 2: Overview of Transaction Processing and Enterprise
Resource Planning Systems 24
Chapter 3: Systems Documentation Techniques 48
Chapter 4: Relational Databases 82
Part II: Control and Audit of Accounting Information
Chapter 5: Computer Fraud 122
Chapter 6: Computer Fraud and Abuse Techniques 150
Chapter 7: Control and Accounting Information Systems 188
Chapter 8: Controls for Information Security 228
Chapter 9: Confidentiality and Privacy Controls 260
Chapter 10: Processing Integrity and Availability Controls 286
Chapter 11: Auditing Computer-Based Information Systems 310
Part III: Accounting Information Systems Applications 337
Chapter 12: The Revenue Cycle: Sales to Cash Collections 338
Chapter 13: The Expenditure Cycle: Purchasing to Cash
Chapter 14: The Production Cycle 414
Chapter 15: The Human Resources Management and Payroll Cycle
Chapter 16: General Ledger and Reporting System 470
Part IV:Â The REA Data Model 501
Chapter 17: Database Design Using the REA Data Model 502
Chapter 18: Implementing an REA Model in a Relational Database 534
Chapter 19: Special Topics in REA Modeling 556
Part V: The Systems Development Process 587
Chapter 20: Introduction to Systems Development and Systems
Chapter 21: AIS Development Strategies 622
Chapter 22: Systems Design, Implementation, and Operation 650