... Codes of Ethics Professional Conduct • Professional Accounting Associations Certifications Institute of Management Accountants (IMA) Institute of Internal Auditors (IIA) Information Systems ... destruction of software or data • Theft of money by altering computer records or the theft of computer time • Intent to illegally obtain information or tangible property...
... Chapter 5: Documenting Accounting Information Systems • Introduction • Why Documentation Is Important • Primary Documentation ... Types of DFDs Context Diagrams Overview of the system High-level Physical Data Flow Diagrams Focuses on the physical entities of organization Logical Data Flow Diagrams Emphasizes tasks of ... departments involved Classify documents and act...
... rights reserved Systems Development Life Cycle • Systems Study – Systems development work – Formal investigation of an existing information system • Performance of Study – In-house professionals ... capability of each proposed system – Compatibility of each proposed system with existing systems – Vendor stability and support – Costs and benefits of each proposed system – M...
... use a form to perform all of the following tasks except: A Create a new record in a specific table B Change the information in an existing record of a table C View the information from many different ... within a form • Displays data related to the information on main form • Two Methods to Creating Subforms – When using the Form Wizard – After the creation of the main form 11 Copy...
... Chapter 10: Accounting Information Systems and Business Processes - Part I • Introduction • Business Process Fundamentals • Collecting and Reporting Accounting Information • The ... Source Documents • Manage flow of accounting data – – – – Dictate type of data collected Encourage completeness of data Distributors of information Establish authenticity of data • Usag...
... reserved Reviews of Operating Performance • Internal Audit Function – Reports to Audit Committee of Board of Directors – Independent of other subsystems – Enhances objectivity • Duties of Internal ... Requirements of Sarbanes-Oxley Act – Statement of management responsibility for internal control structure – Assessment of effectiveness of internal control structure – Attest...
... Chapter 14: Computer Controls for Organizations and Accounting Information Systems • Introduction • Enterprise Level Controls • General Controls for Information Technology ... reserved General Controls for Information Technology • Access to Data, Hardware, and Software • Protection of Systems and Data with Personnel Policies • Protection of Systems and Data with Technolo...