Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
About the Authors v
Preface vii
Acknowledgments xi
To the Students xiii
List of Real-World Examples xv
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
2 Foundational Concepts of the AIS 34
Module 2: Control Environment Describes the proper control environment to
oversee and control processes.
3 Fraud, Ethics, and Internal Control 72
4 Internal Controls and Risks in IT Systems 110
5 IT Governance 157
6 Enterprise Resource Planning (ERP) Systems 192
7 Auditing Information Technology-Based Processes 224
Module 3: Business Processes The sets of business processes and the
internal controls in organizations. With process maps, document flowcharts,
and data flow diagrams, the core business processes are described and the
necessary controls to manage risk are discussed.
8 Revenue and Cash Collection Processes and Controls 264
9 Expenditures Processes and Controls-Purchases 323
10 Expenditures Processes and Controls-Payroll and Fixed Assets 383
11 Conversion Processes and Controls 428
12 Administrative Processes and Controls 461
Module 4: It Infrastructure To Enable Processes The hardware, software, and
systems that support business processes.
13 Data and Databases 490
14 E-Commerce, E-Business, and Digital Transformation 524
Index I-1
