Accounting Information Systems, Global Edition, 14th Edition.pdf

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Accounting Information Systems, Global Edition, 14th Edition.pdf
This page intentionally left blank Accounting Information Systems FOURTEENTH EDITION GLOBAL EDITION Marshall B. Romney Brigham Young University Paul John Steinbart Arizona State University Pearson Harlow, England London.New York. Boston· San francisco· Toronto· Sydney· Dubai· Singapore· Hong Kony Tokyo· Seoul Taipei… New Delhi. Cape Town. Sao Paulo· Mexico City· Madrid· amsterdam· Munich. paris milan A01 ROMNo086 1 GE FM.incd 3 05/5/1711:33AM Vice President. Business publishing: Donna battista Associate Project Editor, Global Edition: Paromita Banerjee Director of portfolio management: Adrienne d ambrosio ssistant Project Editor, Global Edition: Arka Basu Senior Portfolio Manager: Ellen Geary Manufacturing Controller, Production, Global Edition: Kay Holman Vice President. 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Global Edition: Pooja Aggarwal Interior Design: Jerilyn Bockorick, Cenveo Publisher Services Associate Acquisitions Editor, Global Edition: Ananya Srivastava Cover Art: majcot/Shutterstock Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text Photo Credits: p 27, FrcshPaint/Shutterstock; p. 29, Vitalinka/Shutterstock; p 51, Jesus Sanz/Shutterstock; p 77. Stcphcn VanHorn/ Shutterstock: p. lll, rawpixel/123rf: p. 151, Dusit/Shutterstock: p. 153, Ryan R. Fox/Shutterstock: p. 183, pseudopixels/Shutterstock p 263, Maksim Kabakou/Shutterstock; P. 297, Oliver Hoffmann/ Shutterstock; p. 323. 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This book is not sponsored or endorsed by or affiliated with the microsoft Corporation Pearson education limited Edinburgh gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the world wide web at www.pearsonglobaleditions.com C Pearson Education limited 2018 The rights of Marshall B. Romney and Paul John Steinbart to be identified as the authors of this work have been asserted by them in accordance with the Copyright, Designs and Patents Act 1988 Authorized adaptation from the United States edition, entitled Accounting Information Systems, 14th edition, ISBN 978-0-13- 447402-1, by Marshall B. Romney and Paul John Steinbart, published by Pearson Education 9 2018 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means,electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher or a liccnsc permitting restricted copying in thc Unitcd Kingdom issued by the Copyright Licensing Agcncy Ltd, Saffron Housc, 6-10 Kirby Street, London ECIN &TS All trademarks used herein are the property of their respective owners. The use of any trademark in this text does not vest in the author or publisher any trademark ownership rights in such trademarks, nor does the use of such trademarks imply any affiliation or endorsement of this book by such owne ISBN10:1-292-22008-2 ISBN13:978-1-292-220086 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the british Library 10987654321 1413121110 Typeset in Times LT Pro by Cenveo Publisher Services Printed and bound by lego in Italy A01 ROMNo086 1 GE FM.incd 4 08/06/171:00PM Brief contents Preface 19 PART/ Conceptual Foundations of Accounting Information Systems 27 CHAPTER 1 Accounting Information Systems: An Overview 28 CHAPTER 2 Overview of Transaction Processing and Enterprise Resource Planning Systems 50 CHAPTER 3 Systems Documentation Techniques 76 CHAPTER 4 Relational databases 110 PART l Control and Audit of Accounting Information Systems 151 CHAPTER 5 Fraud 152 CHAPTER 6 Computer Fraud and abuse Techniques 182 CHAPTER 7 Control and Accounting Information Systems 222 CHAPTER 8 Controls for Information Security 262 CHAPTER 9 Confidentiality and privacy Controls 296 CHAPTER 10 Processing Integrity and Availability Controls 322 CHAPTER 11 Auditing Computer-Based Information Systems 348 PART Accounting Information Systems Applications 377 CHAPTER 12 The Revenue Cycle: Sales to Cash Collections 378 CHAPTER 13 The Expenditure Cycle: Purchasing to Cash Disbursements 420 CHAPTER 14 The Production Cycle 458 CHAPTER 15 The Human Resources Management and Payroll cycle 488 CHAPTER 16 General Ledger and reporting system 518 5 A01 ROMNo086 1 GE FM.incd 5 05/5/1711:33AM BRIEF CONTENTS PART IV The REA Data Model 551 CHAPTER 17 Database Design Using the REA Data Model 552 CHAPTER 18 Implementing an REA Model in a Relational Database 586 CHAPTER 19 Special Topics in REA Modeling 610 PART V The Systems Development Process 643 CHAPTER 20 Introduction to Systems Development and Systems Analysis 644 CHAPTER 21 AlS Development Strategies 680 CHAPTER 22 Systems Design, Implementation, and Operation 708 Glossary 734 Index 755 A01 ROMNo086 1 GE FM.incd 05/5/1711:33AM Contents Preface 19 PART/ Conceptual Foundations of Accounting Information Systems 27 CHAPTER 1 Accounting Information Systems: An Overview 28 Introduction 29 Information Needs and Business processes 30 Information Needs 31 Business Processes 32 Accounting Information Systems 36 How an AIS Can Add Value to an Organization 37 The AIs and Corporate Strategy 39 The role of the ais in the value chain 39 Summary and Case Conclusion 41 Key Terms 42 AIS IN ACTION: Chapter Quiz 42 Discussion Questions 43 Problems 44 CASE 1-1 Ackoff's Management Misinformation Systems 47 AIS IN ACTION SOLUTIONS: Quiz Key 48 CHAPTER 2 Overview of Transaction Processing and Enterprise Resource Planning Systems 50 Introduction 51 Transaction Processing: The Data Processing Cycle 52 Data Input 52 Data Storage 53 ta Processing 59 Information Outout 59 Enterprise Resource Planning(ERP)Systems 61 Summary and Case Conclusion 64 Key Terms 64 AIS IN ACTION: Chapter Quiz 64 Discussion Questions 65 Problems 66 ISE 2-1 Bar Harbor Blueberry AIS IN ACTION SOLUTIONS: Quiz Key 73 CHAPTER 3 Systems Documentation Techniques 76 Introduction 77 Data Flow Diagrams 78 Subdividing the DFD 80 A01 ROMNo086 1 GE FM.incd 7 05/5/1711:33AM CONTENTS Flowcharts 84 Types of Flowcharts 84 Program Flowcharts 89 Business Process Diagrams 89 Summary and Case Conclusion 91 a Key Terms 92 AIS IN ACTION: Chapter Quiz 92 Comprehensive Problem 93 Discussion Questions 93 Problems 94 CASE 3-1 Dub 5 101 AIS IN ACTION SOLUTIONS: Quiz Key 102 Comprehensive Problem Solution 104 CHAPTER 4 Relational databases 110 Introduction 110 Databases and filles 111 Using Data Warehouses for Business Intelligence 112 The Advantages of Database Systems 113 The Importance of Good Data 113 Database Systems 114 Logical and Physical Views of Data 114 Schemas 114 The Data Dictionary 116 DBMS Languages 116 Relational databases 116 Types of Attributes 116 Designing a Relational Database for S&S, Inc. 118 Basic Requirements of a Relational Database 120 Two Approaches to Database Design 121 Creating Relational Database Queries 121 ery lery 2 125 Query 3 Query 4 126 Query 5 128 Database Systems and the Future of Accounting 128 Summary and Case Conclusion 129 Key Terms 130 AIS IN ACTION: Chapter Quiz 130 Comprehensive Problem 131 B Discussion Questions 132 Problems 132 CASE 4-1 Research Project 139 AIS IN ACTION SOLUTIONS: Quiz Key 140 Comprehensive Problem Solution 141 E Appendix: Data Normalization 144 Summary 147 Second Normalization Example 147 PART Control and Audit of Accounting Information Systems 151 CHAPTER 5 Fraud 152 Introduction 153 AS Threats 154 Introduction to fraud 156 Misappropriation of Assets 157 Fraudulent Financial Reporting 158 SAS NO 99(AU-C Section 240): The Auditor's Responsibility to Detect Fraud 159 Who Perpetrates Fraud and why 159 The Fraud Triangle 160 A01 ROMNo086 1 GE FM.incd 8 05/5/1711:33AM CONTENTS Computer Fraud 164 The Rise in Computer Fraud 164 Computer Fraud Classifications 166 Preventing and Detecting Fraud and Abuse 168 Summary and case Conclusion 169 a Key Terms 170 AIS IN ACTION: Chapter Quiz 170 Discussion Questions 171 Problems 172 CASE 5-1 David L. Miller: Portrait of a white- Collar Criminal 176 CASE 5-2 Heirloom photo plans 178 AIS IN ACTION SOLUTIONS: Quiz Key 179 CHAPTER 6 Computer Fraud and abuse Techniques 182 Introduction 182 Computer Attacks and Abuse 183 Social Engineering 191 Malware 196 Summary and Case Conclusion 205 a Key Terms 206 AIS IN ACTION: Chapter Quiz 207 Discussion Questions 208 Problerms 208 CASE 6-1 Shadowcrew 218 AIS IN ACTION SOLUTIONS: Quiz Key 219 CHAPTER 7 Control and Accounting Information Systems 222 Introduction 223 Why Threats to Accounting Information Systems are Increasing 223 Overview of Control Concepts 224 The Foreign Corrupt Practices and Sarbanes-OXley Acts 225 Control frameworks 226 COBIT Framework 226 CoSo'S Internal control framework 228 COS0'S Enterprise Risk Management Framework 228 The Enterprise Risk Management Framework Versus the Internal Control Framework 230 The Internal environment 230 Management's Philosophy, Operating Style, and Risk Appetite 231 Commitment to Integrity, Ethical Values, and Competence 231 Internal Control Oversight by the Board of Directors 232 Organizational Structure 232 Methods of Assigning Authority and Responsibility 232 Human Resources Standards that Attract, Develop, and Retain Competent Individuals 232 xternal Influen Objective Setting and Event Identification 234 Objective Setting 234 Event Identification 235 Risk Assessment and Risk Response 235 Estimate Likelihood and Impact 236 Identify Controls 237 Estimate Costs and Benefits 237 Determine cost/ benefit effectiveness 237 Implement Control or Accept, Share, or Avoid the Risk 237 Control Activities 238 Proper Authorization of Transactions and Activities 238 Segregation of Duties 239 A01 ROMNo086 1 GE FM.incd 9 05/5/1711:33AM 【实例截图】
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