Accounting Information Systems Romney 13th Edition Solutions Manual

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Product details:

• ISBN-10 ‏ : ‎ 0133428532
• ISBN-13 ‏ : ‎ 978-0133428537
• Author: Marshall B. Romney; Paul J. Steinbart

For undergraduate and graduate courses in AIS

The market-leading text with the most comprehensive, flexible coverage of AIS available.

This market-leading text delivers the most comprehensive and flexible coverage of the our major approaches to teaching AIS, while allowing instructors the flexibility to reorder chapters and focus the material to suit their individual course needs. This new edition has been updated to cover all of the most recent developments in AIS and to show AIS has changed the roles of an accountant.

Table of contents:

Part I Conceptual Foundations of Accounting Information Systems
Chapter 1 Accounting Information Systems: An Overview
INTRODUCTION
SYSTEMS, DATA, AND INFORMATION
WHAT IS AN AIS?
WHY STUDY ACCOUNTING INFORMATION SYSTEMS?
AIS Topics Are Tested on the New CPA Exam
THE ROLE OF THE AIS IN THE VALUE CHAIN
PROVIDING INFORMATION FOR DECISION MAKING
Decision Structure. 
THE AIS AND CORPORATE STRATEGY
SUMMARY AND CASE CONCLUSION
AIS IN ACTION
CHAPTER QUIZ
DISCUSSION QUESTIONS
PROBLEMS
Case 1-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 1-2	Ackoff's Management Misinformation Systems
Case 1-3 The Howard Leasing Company
AIS IN ACTION SOLUTIONS
Quiz Key
Chapter 2 Overview of Business Processes 
INTRODUCTION
INFORMATION NEEDS AND BUSINESS ACTIVITIES
INFORMATION NEEDS. 
INTERACTION WITH EXTERNAL AND INTERNAL PARTIES. 
BUSINESS CYCLES. 
TRANSACTION PROCESSING: THE DATA PROCESSING CYCLE
DATA INPUT
DATA STORAGE
Coding Techniques. 
Chart Of Accounts. 
Audit Trail.
DATA PROCESSING
INFORMATION OUTPUT	
ROLE OF THE AIS
Key Terms
AIS IN ACTION
Chapter Quiz
DISCUSSION QUESTIONS
Problems
Case 2-1	Any Company, Inc.: An Ongoing Comprehensive Case
Case 2-2	S&S, Inc. 
Case 2-3 Bar Harbor Blueberry Farm
AIS IN ACTION SOLUTIONS 
Quiz Key
Chapter 3 Systems Development and Documentation Techniques
Learning Objectives
INTRODUCTION
DATA FLOW DIAGRAMS
Elements in a Data Flow Diagram
Data sources and destinations	
Data flows
Processes
Data stores
Data Dictionary
Subdividing the DFD
FLOWCHARTS
Flowchart Symbols
Document Flowcharts
 System Flowcharts
SUMMARY AND CASE CONCLUSION
KEY TERMS
CHAPTER QUIZ
DISCUSSION QUESTIONS
Problems
Case 3-1	Any Company, Inc.: An Ongoing Comprehensive Case
.Case 3-2	Dub 5
Chapter 4 Relational Databases
Learning Objectives
INTRODUCTION
Files Versus Databases
The Importance and Advantages of Database Systems 
DATABASE SYSTEMS
Logical and Physical Views of Data
The Data Dictionary
DBMS Languages
RELATIONAL DATABASES
Types of Attributes
Case Study: Designing a Relational Data Base for S&L
Basic Requirements of a Relational Database
Two Approaches to Database Design 
Query 1. 
Query 2
Query 3
Query 4
DATABASE SYSTEMS AND THE FUTURE OF ACCOUNTING
Summary and Case Conclusion
Key Terms
AIS IN ACTION
Chapter Quiz
COMPREHENSIVE PROBLEM
Table 4-14 Butler Financing Company Spreadsheet
DISCUSSION QUESTIONS
PROBLEMS
.Case 4-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 4-2	Research Projects
AIS IN ACTION
CHAPTER QUIZ
COMPREHENSIVE CASE SOLUTION
Part II
Control and Audit of Accounting Information Systems
Chapter 5
Computer Fraud and Security
Learning Objectives
Introduction
AIS THREATS
INTRODUCTION TO FRAUD
Misappropriation of Assets
Fraudulent Financial Reporting
SAS No. 99: The Auditor's Responsibility to Detect Fraud
WHO PERPETRATES FRAUD AND WHY IT OCCURS
Pressures
Heavy losses or high, undiversified risk 
Opportunities
Rationalizations
COMPUTER FRAUD
Computer Fraud Classifications
Processor
Computer instructions
Data
Output
COMPUTER FRAUD AND ABUSE TECHNIQUES
PREVENTING AND DETECTING COMPUTER FRAUD
Summary and Case Conclusion
Key Terms
AIS IN ACTION
CHAPTER QUIZ
Discussion Questions.
PROBLEMS
 Case 5-1	David L. Miller: Portrait of a White-collar Criminal
Case 5-2	Lexsteel Corporation
CHAPTER QUIZ
Chapter 6
Control and Accounting Information Systems
Learning Objectives
INTRODUCTION
Why AIS Threats Are Increasing
Why Control and Security Are Important
OVERVIEW OF CONTROL CONCEPTS
CONTROL FRAMEWORKS
COBIT Framework 
COSO's Enterprise Risk Management Framework
The ERM Framework versus the Internal Control Framework
 
THE INTERNAL ENVIRONMENT
Management's Philosophy, Operating Style, and Risk Appetite
The Board of Directors
Commitment to Integrity, Ethical Values, and Competence
Organizational Structure
Methods of Assigning Authority and Responsibility
Human Resources Standards
External Influences
OBJECTIVE SETTING
 
EVENT IDENTIFICATION 
RISK ASSESSMENT and RISK RESPONSE
Estimate Likelihood and Impact
Identify Controls
Estimate Costs and Benefits
Determine Cost-Benefit Effectiveness
Implement Control or Avoid, Share or Accept the Risk
CONTROL ACTIVITIES
Proper Authorization of Transactions and Activities
Segregation of Duties
Change Management Controls
Design and Use of Adequate Documents and Records
Safeguard Assets, Records and Data
Independent Checks on Performance
Information and Communication
MONITORING 
Perform ERM Evaluations
Implement Effective Supervision
Use Responsibility Accounting
Monitor System Activities 
Track Purchased Software
Conduct Periodic Audits
Employ a Computer Security Officer and Computer Consultants
Engage Forensic Specialists
Install Fraud Detection Software
Implement a Fraud Hot Line. 
SUMMARY AND CASE CONCLUSION
KEY TERMS
AIS IN ACTION
CHAPTER QUIZ
DISCUSSION QUESTIONS
.
PROBLEMS
Case 6-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 6-2	The Greater Providence Deposit & Trust Embezzlement
CASE 6-3 EXCEL INSURANCE COMPANY
AIS IN ACTION
CHAPTER 7: INFORMATION SYSTEMS CONTROLS FOR SYSTEMS RELIABILITY - PART 1: 
INFORMATION SECURITY
Learning Objective
Introduction
3 Fundamental Information Security Concepts
Policy Development
Effective Communication of Policies
Design and Employ Appropriate Control Procedures
Monitor and Take Remedial Action
Perimeter Defense: Routers, Firewalls, and Intrusion Prevention Systems
Dial-up Connections
Wireless Access
1. Host Configuration
2. Managing User Accounts and Privileges
3. Software Design
Encryption Strength
Types of Encryption Systems
Hashing
Digital signatures 
Digital Certificates and Public Key Infrastructure
Effects of Encryption on Other Layers of Defense
Detective Controls
Corrective Controls
Summary and Case Conclusion 
Key Terms
AIS in Action
Chapter Quiz
Discussion Questions
Case 7-1	AnyCompany, Inc.: An Ongoing Comprehensive 
Case 7-2	Developing A Computer Security Checklist
AIS in Action Solutions
Quiz Key
CHAPTER 8: INFORMATION SYSTEMS CONTROLS FOR SYSTEM RELIABILITY- PART 2: 
CONFIDENTIALITY, PRIVACY, PROCESSING INTEGRITY, AND AVAILABILITY
Learning Objectives
Introduction.
Confidentiality
Privacy
Processing Integrity
Additional Batch Processing Data Entry Controls
Additional Online Data Entry Controls
Processing Controls 
Parity checking 
Message acknowledgment techniques 
Batch Processing Integrity Controls
Online Processing Integrity Controls
Availability 
Data Backup Procedures
Documentation
Testing
Change Management Controls
Summary and Case Conclusion
Key Terms
AIS in Action
Chapter Quiz
Problems
Case 8-1	AnyCompany, Inc.: An Ongoing Comprehensive Case.
Case 8-2	The State Department of Taxation
	
AIS in Action Solutions
Quiz Key
Chapter 9
Auditing Computer-Based Information Systems
Learning Objectives
INTRODUCTION
THE NATURE OF AUDITING
Internal Auditing Standards
Types of Internal Auditing Work
An Overview of the Auditing Process
Audit planning
Collection of audit evidence
Evaluation of audit evidence
Communication of audit results
INFORMATION SYSTEMS AUDITS
Objective 1: Overall Security
Objective 2: Program Development and Acquisition
Objective 3: Program Modification
Objective 4: Computer Processing
Concurrent audit techniques
Analysis of program logic
Objective 5: Source Data
.
Objective 6: Data Files
 
COMPUTER SOFTWARE
OPERATIONAL AUDITS OF AN AIS
.
SUMMARY AND CASE CONCLUSION
KEY TERMS
CHAPTER QUIZ
DISCUSSION QUESTIONS
PROBLEMS
Case 9-1	AnyCompany, Inc.: An Ongoing Comprehensive Case
Case 9-2	Preston Manufacturing Company
AIS IN ACTION
QUIZ SOLUTIONS
Part III
Accounting Information Systems Applications
Chapter 10
The Revenue Cycle: Sales and Cash Collections
Learning Objectives
Introduction
Revenue Cycle Business Activities
Sales Order Entry
Shipping
Billing
Cash Collections
Information Processing Procedures
Control: Objectives, Threats, And Procedures
Sales Order Entry
Shipping
Billing and Accounts Receivable
Cash Collections
General Control Issues

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