Test Bank for Accounting Information Systems 1e by Turner and Weickgenannt

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Product details:

• ISBN-10 ‏ : ‎ 1118162307
• ISBN-13 ‏ : ‎ 978-1118162309
• Author:  Leslie Turner; Andrea B. Weickgenannt

This new edition continues to organize key AIS course content (e.g. ERP and relational databases, REA, controls) around four major themes: simplicity of writing and presentation (lower level), business processes, accounting and IT controls, and ethics as it relates to accounting systems. This text offers real-world focus that impacts the chapter exposition, discussion questions, and end-of-chapter exercises and cases. It includes an emphasis on readability that extends beyond the narrative to the flowcharts and illustrations.

Table of contents:

Module 1 Introduction Defines business processes AIS, and all foundational concepts. This module provides the knowledge building blocks to support the remaining chapters.

1 Introduction to AIS 1

Overview of Business Processes (Study Objective 1) 1

Overview of an Accounting Information System (Study Objective 2) 4

Business Process Linkage Throughout the Supply Chain (Study Objective 3) 5

IT Enablement of Business Processes (Study Objective 4) 7

Basic Computer and IT Concepts (Study Objective 5) 10

The Internal Control Structure of Organizations (Study Objective 7) 19

The Importance of Accounting Information Systems to Accountants (Study Objective 8) 24

The Relation of Ethics to Accounting Information Systems (Study Objective 9) 25

Summary of Study Objectives 26

Key Terms 27

End of Chapter Material 28

Concept Check 28

Discussion Questions 28

Brief Exercises 29

Problems 29

Cases 31

Solutions to Concept Check 31

2 Foundational Concepts of the AIS 33

Interrelationships of Business Processes and the AIS (Study Objective 1) 34

Types of Accounting Information Systems (Study Objective 2) 36

Client–Server Computing (Study Objective 3) 40

Cloud Computing (Study Objective 4) 41

Accounting Software Market Segments (Study Objective 5) 45

Input Methods Used in Business Processes (Study Objective 6) 48

Processing Accounting Data (Study Objective 7) 50

Outputs from the AIS Related to Business Processes (Study Objective 8) 52

Documenting Processes and Systems (Study Objective 9) 53

Ethical Considerations at the Foundation of Accounting Information Systems (Study Objective 10) 61

Summary of Study Objectives 62

Key Terms 63

End of Chapter Material 64

Concept Check 64

Discussion Questions 65

Brief Exercises 65

Problems 66

Cases 67

Solutions to Concept Check 68

Module 2 Control Environment Describes the proper control environment to oversee and control processes.

3 Fraud, Ethics, and Internal Control 69

Introduction to the Need for a Code of Ethics and Internal Controls (Study Objective 1) 69

Accounting-Related Fraud (Study Objective 2) 72

The Nature of Management Fraud (Study Objective 3) 75

The Nature of Employee Fraud (Study Objective 4) 76

The Nature of Customer Fraud (Study Objective 5) 78

The Nature of Vendor Fraud (Study Objective 6) 78

The Nature of Computer Fraud (Study Objective 7) 78

Policies to Assist in the Avoidance of Fraud and Errors (Study Objective 8) 82

Maintenance of a Code of Ethics (Study Objective 9) 82

Maintenance of Accounting Internal Controls (Study Objective 10) 83

Maintenance of Information Technology Controls (Study Objective 11) 94

The Sarbanes–Oxley Act of 2002 (Study Objective 12) 96

Summary of Study Objectives 98

Key Terms 99

End of Chapter Material 100

Concept Check 100

Discussion Questions 101

Brief Exercises 101

Problems 102

Cases 103

Solutions to Concept Check 105

4 Internal Controls and Risks in IT Systems 107

An Overview of Internal Controls for IT Systems (Study Objective 1) 107

General Controls for IT Systems (Study Objective 2) 110

General Controls from an AICPA Trust Services Criteria Perspective (Study Objective 3) 120

Hardware and Software Exposures in IT Systems (Study Objective 4) 125

Application Software and Application Controls (Study Objective 5) 135

Ethical Issues in IT Systems (Study Objective 6) 143

Summary of Study Objectives 144

Key Terms 145

End of Chapter Material 146

Concept Check 146

Discussion Questions 147

Brief Exercises 147

Problems 148

Cases 149

Solutions to Concept Check 150

5 IT Governance 153

Introduction to IT Governance (Study Objective 1) 153

An Overview of the SDLC (Study Objective 2) 157

Elements of the Systems Planning Phase of the SDLC (Study Objective 3) 160

Elements of the Systems Analysis Phase of the SDLC (Study Objective 4) 163

Elements of the Systems Design Phase of the SDLC (Study Objective 5) 167

Elements of the Systems Implementation Phase of the SDLC (Study Objective 6) 174

Elements of the Operation and Maintenance Phase of the SDLC (Study Objective 7) 177

The Critical Importance of IT Governance in an Organization (Study Objective 8) 178

Ethical Considerations Related to IT Governance (Study Objective 9) 179

Summary of Study Objectives 181

Key Terms 183

End of Chapter Material 183

Concept Check 183

Discussion Questions 184

Brief Exercises 184

Problems 184

Cases 185

Solutions to Concept Check 186

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