Description
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For undergraduate and graduate courses in AIS.
The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS.
Instructors can easily reorder chapters, and focus on what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.
New To This Edition
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For undergraduate and graduate courses in AIS.
This book is intended to familiarize accountants with modern IT systems so they can understand how to make them more effective, efficient, and use information from them to make key business decisions.
Enhancements in the Eleventh Edition
The eleventh edition has been revised and rewritten to incorporate recent developments, while retaining the features that have made prior editions easy to use. Specific changes include:
1.
Increased focus on the COSO-ERM model.
2.
More coverage of the COBIT framework.
3.
Updated discussion of computer fraud techniques.
4.
Update discussion of information security countermeasures.
5.
Additional Excel and Access exercises.
6.
New end-of-chapter discussion questions and problems.
Pearson Custom Database Program
Romney will be available immediately in the Pearson Custom Database Program so that professors who teach a flexible course have a flexible solution.
Further, alternate versions of Chapters 15-17 are available, which highlight the two other competing notations for your classroom.
Information on how to create a custom book will be in a card in the front of every free copy.
Integrated Case Study
Each chapter begins with an integrated case that introduces key concepts and topics and identifies several key issues or problems that you should be able to solve after mastering the material presented in that chapter. The case is referenced throughout the chapter and the chapter summary presents solutions to the problems and issues raised in the case.
Focus Boxes and Real-World Examples
Focus Boxes and real-world examples are available throughout the text to help you understand how companies are using the latest IT developments to improve their AIS.
Hands-On Excel and Access
Hands-on Excel and Access exercises in many chapters have been included to help students hone their computer skills. Many of these exercises are based on "how-to" tutorials that appeared in recent issues of the Journal of Accountancy. This introduces them to the wealth of IT-related knowledge that is available in the professional literature.
Comprehensive Glossary
A comprehensive glossary located at the back of the book makes it easy to look up the definition of the various technical terms used in the text. Students will need to understand the "language of IT" in order to effectively audit, use, manage, or sell consulting ideas to information systems professionals.
Features and Benefits
top
For undergraduate and graduate courses in AIS.
The market-leading book that delivers the most comprehensive and flexible coverage of the four major approaches to teaching AIS.
Instructors can easily reorder chapters, and focus on what you want: (a) transaction cycles and controls; (b) systems life cycle; (c) databases and data modeling; or (d) computer-based controls, fraud, and auditing.
Enhancements in the Eleventh Edition
The eleventh edition has been revised and rewritten to incorporate recent developments, while retaining the features that have made prior editions easy to use. Specific changes include:
1.
Increased focus on the COSO-ERM model.
2.
More coverage of the COBIT framework.
3.
Updated discussion of computer fraud techniques.
4.
Update discussion of information security countermeasures.
5.
Additional Excel and Access exercises.
6.
New end-of-chapter discussion questions and problems.
Pearson Custom Database Program
Romney will be available immediately in the Pearson Custom Database Program so that professors who teach a flexible course have a flexible solution.
Further, alternate versions of Chapters 15-17 are available, which highlight the two other competing notations for your classroom.
Information on how to create a custom book will be in a card in the front of every free copy.
Integrated Case Study
Each chapter begins with an integrated case that introduces key concepts and topics and identifies several key issues or problems that you should be able to solve after mastering the material presented in that chapter. The case is referenced throughout the chapter and the chapter summary presents solutions to the problems and issues raised in the case.
Focus Boxes and Real-World Examples
Focus Boxes and real-world examples are available throughout the text to help you understand how companies are using the latest IT developments to improve their AIS.
Hands-On Excel and Access
Hands-on Excel and Access exercises in many chapters have been included to help students hone their computer skills. Many of these exercises are based on "how-to" tutorials that appeared in recent issues of the Journal of Accountancy. This introduces them to the wealth of IT-related knowledge that is available in the professional literature.
Comprehensive Glossary
A comprehensive glossary located at the back of the book makes it easy to look up the definition of the various technical terms used in the text. Students will need to understand the "language of IT" in order to effectively audit, use, manage, or sell consulting ideas to information systems professionals.
This text is available for personalization in the PHCBR custom database program.
Select only the chapters you require or supplement with recommended case studies all under one cover.
CLICK HERE to go directly to the PHCBR book-build site or visit our product page for additional information at pearsoncustom.com/business.
Table of Contents
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Contents vi
Preface xvii
Part I Conceptual Foundations of Accounting Information Systems 1
CHAPTER 1 Accounting Information Systems: An Overview 2
CHAPTER 2 Overview of Business Processes 24
CHAPTER 3 Systems Development and Documentation Techniques 60
CHAPTER 4 Relational Databases 104
Part II Control and Audit of Accounting Information Systems 141
CHAPTER 5 Computer Fraud and Abuse 142
CHAPTER 6 Control and Accounting Information Systems 188
CHAPTER 7 Information Systems Controls for Systems Reliability-Part 1:
Information Security 236
CHAPTER 8 Information Systems Controls for System Reliability-Part 2:
Confidentiality, Privacy, Processing Integrity,
and Availability 276
CHAPTER 9 Auditing Computer-Based Information Systems 310
Part III Accounting Information Systems Applications 347
CHAPTER 10 The Revenue Cycle: Sales and Cash Collections 352
CHAPTER 11 The Expenditure Cycle: Purchasing and Cash Disbursements
408
CHAPTER 12 The Production Cycle 456
CHAPTER 13 The Human Resources Management and Payroll Cycle 490
CHAPTER 14 General Ledger and Reporting System 522
CHAPTER 15 Database Design Using the REA Data Model 552
CHAPTER 16 Implementing an REA Model in a Relational Database 588
CHAPTER 17 Special Topics in REA Modeling 616
Part IV The Systems Development Process 651
CHAPTER 18 Introduction to Systems Development and Systems Analysis 652
CHAPTER 19 AIS Development Strategies 700
CHAPTER 20 Systems Design, Implementation, and Operation 740
