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Introduce students to the most up-to-date, thorough coverage of today's accounting information systems and related technologies with Hall's leading ACCOUNTING INFORMATION SYSTEMS, 9E. This popular text features an early presentation of the transaction cycle with an emphasis on ethics, fraud, and the modern manufacturing environment. The book focuses on the needs and responsibilities of accountants as end users of systems, systems designers, and auditors. The text completely integrates Sarbanes-Oxley as it affects internal controls and other relevant topics. With this new edition, students examine the risks and advantages of cloud computing. With thorough updates of the transaction cycle and business processes coverage, students also gain a better understanding of the differences in the manual and automated accounting system needs of small and large companies.
- REVISED COVERAGE OF ACCOUNTING RISKS AND INTERNAL CONTROLS (CHAPTERS 4, 5, AND 6). New material in these core transaction processing chapters reflects the risk-based approach to internal controls that is recommended in SAS 109. Each chapter describes in detail the risks from accounting errors and fraud that are inherent in the specific cycle covered in the chapter. The chapter then presents the physical and computer controls needed to mitigate the identified risks. This approach applies the control theories and techniques introduced in Chapter 3 to specific transaction processing risks.
- REVISED COVERAGE OF IT AUDITING. Chapters 15, 16, and 17 have been revised to focus on IT controls and IT auditing techniques. Chapter 15 introduces this new material with a review of the audit process, audit risk, management assertions, and audit objectives and a discussion of tests of controls and substantive tests. These concepts are then applied to key IT audit concerns including IT governance, IT security, and the systems development process.
- REVISIONS TO CASES AND END-OF-CHAPTER ASSIGNMENTS. All transaction cycle internal control cases and many of the end-of-chapter problems have been revised or replaced. These assignments have been designed to address risk and control issues pertaining to both low-level and advanced technology systems.
- CONCEPTUAL FRAMEWORK CLEARLY DISTINGUISHES LEGAL AND PROFESSIONAL RESPONSIBILITIES: This book employs a conceptual framework to emphasize the professional and legal responsibilities of accountants, auditors, and managers for the design, operation, and control of AIS applications. The conceptual framework differentiates AIS applications that are legally subject to specific internal control standards from those that are not.
- EVOLUTIONARY APPROACH PREPARES STUDENTS TO REVIEW AND ASSESS SYSTEMS EMPOYING DIFFERENT TECHNOLOGIES: The modern accountant is likely to encounter multiple generations of accounting systems at various points on the technology continuum. These include small business systems, which employ low-level technology and manual procedures, at one and of the continuum and advanced technology systems, which automate most or all of their processes, at the other end. This book takes an evolutionary approach in dealing with this technology diversity. It begins with a conceptual model of a system and focuses on system objectives, key tasks, and inherent risks. It then presents physical examples of the same system under different technology assumptions. This approach provides students with insight into the impact of technology on the physical operations of a particular system as well the changes in risks and control required to reduce the risks.
- INTERNAL CONTROLS BASED ON SAS AND COSO FRAMEWORKS ARE EMPHASIZED: This book presents a conceptual model for internal control based on Statement on Auditing Standards (SAS) No. 109 and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) frameworks. This SAS 109/COSO model takes a risk-based approach to discuss control issues for both low-level and advanced technology environments.
- BOOK INTRODUCES A VARIETY OF SYSTEMS DESIGN AND DOCUMENTATION TOOLS: Students examine various approaches and methodologies used in systems analysis and design, including structured design, object-oriented design, computer-aided software engineering (CASE), and prototyping.
- INSTRUCTION IN SYSTEM DOCUMENTATION TECHNIQUES IS PROVIDED: Students become competent in the use of systems design and documentation tools and techniques. These include data flow diagrams (DFDs), entity relationship diagrams (ERDs), system flowcharts, and program flowcharts. Students develop skill with these tools through many systems design and documentation cases and assignments.
- STRONG TRANSACTION ANALYSIS APPROACH TO AIS IS USED : This book provides a transaction analysis approach to today's accounting information systems with a focus on sources of data, key tasks, accounting records, and internal controls that comprise business cycles.
1. The Information System: An Accountant's Perspective.
2. Introduction to Transaction Processing.
3. Ethics, Fraud, and Internal Control.
Part II: TRANSACTION CYCLES AND BUSINESS PROCESSES.
4. The Revenue Cycle.
5. The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures.
6. The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures.
7. The Conversion Cycle.
8. Financial Reporting and Management Reporting Systems.
Part III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION.
9. Database Management Systems.
10. The REA Approach to Business Process Modeling.
11. Enterprise Resource Planning Systems.
12. Electronic Commerce Systems.
Part IV: SYSTEMS DEVELOPMENT ACTIVITIES.
13. Managing the Systems Development Life Cycle.
14. Construct, Deliver, and Maintain Systems Project.
Part V: COMPUTER CONTROLS AND AUDITING.
15. IT Controls Part I: Sarbanes-Oxley and IT Governance.
16. IT Controls Part II: Security and Access.
17. IT Controls Part III: Systems Development, Program Changes, Application Controls.
Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.
Instructor's Companion Website
Save time with the important resources you need, which are instantly accessible on the Web, with this helpful Instructor's Companion Website. You'll find the Solutions Manual, Test Bank in Microsoft® Word, and helpful PowerPoint® slides for class presentations, all password-protected and ready for quick download as you need them.