Core concepts of accounting information systems 7th SIMKIN

Core concepts of accounting information systems 13 by simkin norman chapter 01

... Combine accounting and advanced computer skills Copyright © 2015 John Wiley & Sons, Inc All rights reserved Careers in Accounting Information Systems • Traditional Accounting – Understanding of accounting ... Understanding of accounting and information systems – Certified Information Technology Professional • Systems Consulting – Designing systems and reengineering processes – Software and hardware selection ... used by managers D A type of blackboard used by managers to present useful information to others 18 Copyright © 2015 John Wiley & Sons, Inc All rights reserved What are AISs • Accounting and Information...

Core concepts of accounting information systems 13 by simkin norman chapter 02

... Addresses and Software • Domain Address – Also called a Uniform Resource Locator (URL) – www.Name.com.uk • Internet Protocol (IP) – Numeric address of domain address – 207.142 .131 .248 – Transmission ... All rights reserved Study Break #2 Which of the following enables users to view data with a web browser? A Intranet B Extranet C Internet D All of these 13 Copyright © 2015 John Wiley & Sons, Inc ... reserved Electronic Business • Definition – Conduct of business with computers and data communications • Categories of Electronic Commerce – Accounting – Retail sales – E-payments and E-wallets...

Core concepts of accounting information systems 13 by simkin norman chapter 03

... 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 through the use of computers ... of the following pieces of computer legislation is probably the most important? A B C D Cyber Security Enhancement Act of 2002 Computer Security Act of 1987 The Computer Fraud and Abuse Act of...

Core concepts of accounting information systems 13 by simkin norman chapter 04

... Antivirus Software and Viruses 32 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Application Software • • • • • Personal productivity software Commercial productivity software Accounting ... Accounting software Communications software Enterprise resource management software (ERP) 33 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Creation of Application Software 34 Copyright ... clients make software and hardware purchases Auditors must evaluate computerized systems Copyright © 2015 John Wiley & Sons, Inc All rights reserved The Importance of IT to Accountants Often asked...

Core concepts of accounting information systems 13 by simkin norman chapter 05

... 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 activities by department Identify documents by numbers or color Account for the distribution of each copy of a document 23 Copyright © 2015 John Wiley & Sons,...

Core concepts of accounting information systems 13 by simkin norman chapter 06

... 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 – Maintainability of each ... Company can focus on core competencies – More efficient use of time and resources – Cost savings • Disadvantages – Inflexibility of contractual relationships – Loss of control – Loss of competitive...

Core concepts of accounting information systems 13 by simkin norman chapter 07

... rights reserved What is a Database? • Collection of organized data • Used by many different computer applications • Manipulated by database management systems (DBMS) Copyright © 2015 John Wiley & ... Significance of a Database Critical information Volume Distribution Privacy Irreplaceable data Need for accuracy Copyright © 2015 John Wiley & Sons, Inc All rights reserved Significance of a Database ... Study Break #2 Within the context of databases, the term “concurrency” refers to the possibility that: A A customer of one store might also be a customer of another store B Two database users...

Core concepts of accounting information systems 13 by simkin norman chapter 08

... Data Manipulation Languages • Schema – All information in a database – All relationships of the tables – Map of entire database • Subschema – Subset of the schema 23 Copyright © 2015 John Wiley ... – Form of Internet-based Computing Software provided through the Internet Processing occurs on a Web of computers Expands IT capabilities • Database-As-A-Service (DAAS) – Outsourcing of databases ... Drop-Down Lists • Validation Rules – Create rules that limit range of values that may be entered • Referential Integrity – Deleting of information disallowed when it would disrupt references 15 Copyright...

Core concepts of accounting information systems 13 by simkin norman chapter 09

... 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 Copyright © 2015 John ... View the information from many different records sequentially D All of these are tasks that can be performed with an Access form 13 Copyright © 2015 John Wiley & Sons, Inc All rights reserved Study...

Core concepts of accounting information systems 13 by simkin norman chapter 10

... 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 • Usage today – Extensively ... reserved Outputs of the Purchasing Process • Financial Statement Information • Vendor Checks – Supported by a voucher – Signed by a person designated by management • Check Register – List of all checks...

Core concepts of accounting information systems 13 by simkin norman chapter 11

... reserved Study Break #4 Which of the following automated systems help minimize inventory costs? A JIT systems B ABC systems C Job order costing systems D Process costing systems 35 Copyright © 2015 ... Chapter 11: Accounting Information Systems and Business Processes - Part II • • • • • • Introduction The Resource ... • Professional Service Organizations – Accounting, Law, Engineering, Consulting – Utilize time and billing information systems – Tracks billable hours and creates client bill • Not-for-Profit...

Core concepts of accounting information systems 13 by simkin norman chapter 12

... Chapter 12: Accounting and Enterprise Software • Introduction • Integrated Accounting Software • Enterprise-Wide Information Systems • Selecting a Software Package Copyright ... reserved Features of Integrated Accounting Software Programs Copyright © 2015 John Wiley & Sons, Inc All rights reserved Small Business Accounting Software • Information Needs of Small Business ... Evaluating Profitability • Popular Software Packages – Quickbooks by Intuit – Peachtree by Sage Software Copyright © 2015 John Wiley & Sons, Inc All rights reserved Small Business Accounting Software...

Core concepts of accounting information systems 13 by simkin norman chapter 13

... 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 – Attestation of auditor on ... Components of Internal Control – COSO 1992 • Information and Communication – Inform employees – Roles and responsibilities – Importance of good working relationships • Monitoring – Evaluation of internal...

Core concepts of accounting information systems 13 by simkin norman chapter 14

... 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 Technology ... Policies to Protect Systems and Data • Separation of Duties – Separate Accounting and Information Processing from Other Subsystems – Separate Responsibilities within IT Environment • Use of Computer...

Core concepts of accounting information systems 13 by simkin norman chapter 15

... Chapter 15: Information Technology Auditing • Introduction • The Audit Function • The Information Technology Auditor’s Toolkit • Auditing Computerized Accounting Information Systems • Information ... Copyright © 2 015 John Wiley & Sons, Inc All rights reserved Review of Systems Software • Systems Software Controls – Operating system software – Utility programs – Program library software – Access ... Risk management Information security management Response management 13 Copyright © 2 015 John Wiley & Sons, Inc All rights reserved Evaluating the Effectiveness of Information Systems Controls...

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