Accounting Information Systems - Tapa dura

This work stresses developing control objectives for each transaction cycle. Control objectives provide the basis for analysis and audit of an organization's internal control structure. It contains exam problem sets, expecially on transaction cycles and internal control.

Offering state-of-the-art information on AIS theory and techniques, this book provides strong coverage of professional exams, the Internet and Intranets, electronic security, EDI, virtual payment systems, computer security, and more. Emphasizing a transaction cycle approach to the study of accounting information systems, it focuses on how information, communication, and networking technology are applied within the context of transaction cycles and internal control structure.Provides an intensive review of CPA exam questions, with complete coverage on transaction cycles -- a specific subtopic on the Content Specification Outline for the auditing section of the Uniform CPA Examination. Considers distributed systems and electronic data interchange, and examines a full range of contemporary information technology topics, including paperless accounting systems and electronic tax-record retention requirements. Reflects current professional definitions of internal control, and provides a dedicated website to distribute information as well as an electronic e-mail discussion list on the Internet.