Please note that the digital access code that comes with the print book is valid for use in a specific Asia territory only.

CB VitalSource eBook – The ultimate eBook experience has arrived! Easily access our eBooks with features that will improve your reading experience, and tools to help you take notes and organize your studies.

Gain a strong understanding of the accounting information systems and related technologies you'll use in your business career with Hall's leading ACCOUNTING INFORMATION SYSTEMS, 9E. You'll find a unique 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. This text completely integrates Sarbanes-Oxley as it affects internal controls and other relevant topics. In this new edition, you examine the risks and advantages of cloud computing and gain a better understanding of the differences in the manual and automated accounting system needs of small and large companies.

Part I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS.
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.
Glossary.
Subject Index.

Please note that the digital access code that comes with the print book is valid for use in a specific Asia territory only. CB VitalSource eBook – The ultimate eBook experience has arrived! Easily access our eBooks with features that will improve your reading experience, and tools to help you take notes and organize your studies. Gain a strong understanding of the accounting information systems and related technologies you'll use in your business career with Hall's leading ACCOUNTING INFORMATION SYSTEMS, 9E. You'll find a unique 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. This text completely integrates Sarbanes-Oxley as it affects internal controls and other relevant topics. In this new edition, you examine the risks and advantages of cloud computing and gain a better understanding of the differences in the manual and automated accounting system needs of small and large companies. 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.