The document discusses the expenditure cycle process for purchases and cash disbursements. It describes the conceptual and physical expenditure cycles, including the basic technology and advanced technology systems. For each system, it outlines the key processes, documents, and internal controls. It also discusses reengineering the process using electronic data interchange and the control risks that must be addressed.
This document discusses chapters 6 of the textbook "Accounting Information Systems, 8e" by James A. Hall. It covers payroll processing and fixed asset procedures. The key points are:
1) It describes the conceptual processes and common documents involved in payroll and fixed assets, including time cards, job tickets, depreciation schedules, and more.
2) It discusses the roles and responsibilities of different departments like personnel, payroll, cost accounting in managing employee pay and fixed assets.
3) It explains the physical and IT controls needed for payroll and fixed assets systems, such as segregation of duties, authorization, passwords, backups and more.
This document discusses ethics, fraud, and internal controls in accounting information systems. It covers business ethics and computer ethics issues. Regarding fraud, it defines legal fraud and discusses the fraud triangle of pressure, opportunity, and ethics. It describes different types of fraud like fraudulent statements, corruption, and asset misappropriation. The document also discusses internal controls and the COSO framework, which identifies five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. Finally, it describes different types of physical and IT controls.
The document discusses the conversion cycle in traditional batch production systems and lean manufacturing systems. In traditional systems, the conversion cycle transforms inputs into finished goods through physical production and cost accounting subsystems. It involves planning production, performing operations, inventory control, and cost accounting. Lean systems aim to minimize waste and inventory using just-in-time production principles and technology like automation and advanced information systems.
This document discusses ethics, fraud, and internal controls in accounting information systems. It covers business ethics and computer ethics issues. Regarding fraud, it defines legal fraud and discusses the fraud triangle of pressure, opportunity, and ethics. It describes different types of fraud like fraudulent statements, corruption, and asset misappropriation. The document also discusses internal controls and the COSO framework, which identifies five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. Finally, it describes different types of physical and IT controls.
Digitization - What Does This Mean to Internal Audit?jennyhollingworth
Digitization is becoming an increasingly popular term for the usage of technology and digital advances, such as analytics, mobility, social media and smart devices, to radically improve the performance and/or reach of organizations.
Companies across industries are racing to migrate analog approaches to customers, products, services and operating models to an always-on, real-time and information-rich marketplace.
This presentation, originally from a webinar recorded on September 14, 2016, looks at:
What is digitization?
What risks are associated with digitization?
What can internal audit do to help its organization analyze and monitor the associated risks?
To hear the original webinar, please go to http://www.protiviti.com/en-US/Pages/Webinars.aspx
This document provides objectives and content for Chapter 3 of an accounting information systems textbook. It covers broad topics like business ethics, fraud, and internal controls. Regarding business ethics, it discusses how managers determine right conduct and achieve ethical goals. It defines fraud and common schemes, and internal controls aim to safeguard assets, ensure accurate records, promote efficiency, and ensure compliance. The Sarbanes-Oxley Act addressed auditor independence, corporate governance, and disclosure in response to scandals.
Computer-Assisted Audit Tools and Techniques_supriadi
Be familiar with the classes of transaction input controls used by accounting applications.
Understand the objectives and techniques used to implement processing controls, including run-to-run, operator inventions, and audit trail controls.
Understand the methods used to establish effective output controls for both batch and real-time systems.
This document outlines the objectives and key topics to be covered in Chapter 15 of the textbook "Accounting Information Systems, 6th edition". It will discuss the key provisions of Sections 302 and 404 of the Sarbanes-Oxley Act, including management responsibilities for internal controls over financial reporting. It will also cover IT controls related to financial reporting, risks of incompatible functions in IT organizational structures, controls over computer facilities, and elements of an effective disaster recovery plan.
This document discusses chapters 6 of the textbook "Accounting Information Systems, 8e" by James A. Hall. It covers payroll processing and fixed asset procedures. The key points are:
1) It describes the conceptual processes and common documents involved in payroll and fixed assets, including time cards, job tickets, depreciation schedules, and more.
2) It discusses the roles and responsibilities of different departments like personnel, payroll, cost accounting in managing employee pay and fixed assets.
3) It explains the physical and IT controls needed for payroll and fixed assets systems, such as segregation of duties, authorization, passwords, backups and more.
This document discusses ethics, fraud, and internal controls in accounting information systems. It covers business ethics and computer ethics issues. Regarding fraud, it defines legal fraud and discusses the fraud triangle of pressure, opportunity, and ethics. It describes different types of fraud like fraudulent statements, corruption, and asset misappropriation. The document also discusses internal controls and the COSO framework, which identifies five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. Finally, it describes different types of physical and IT controls.
The document discusses the conversion cycle in traditional batch production systems and lean manufacturing systems. In traditional systems, the conversion cycle transforms inputs into finished goods through physical production and cost accounting subsystems. It involves planning production, performing operations, inventory control, and cost accounting. Lean systems aim to minimize waste and inventory using just-in-time production principles and technology like automation and advanced information systems.
This document discusses ethics, fraud, and internal controls in accounting information systems. It covers business ethics and computer ethics issues. Regarding fraud, it defines legal fraud and discusses the fraud triangle of pressure, opportunity, and ethics. It describes different types of fraud like fraudulent statements, corruption, and asset misappropriation. The document also discusses internal controls and the COSO framework, which identifies five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. Finally, it describes different types of physical and IT controls.
Digitization - What Does This Mean to Internal Audit?jennyhollingworth
Digitization is becoming an increasingly popular term for the usage of technology and digital advances, such as analytics, mobility, social media and smart devices, to radically improve the performance and/or reach of organizations.
Companies across industries are racing to migrate analog approaches to customers, products, services and operating models to an always-on, real-time and information-rich marketplace.
This presentation, originally from a webinar recorded on September 14, 2016, looks at:
What is digitization?
What risks are associated with digitization?
What can internal audit do to help its organization analyze and monitor the associated risks?
To hear the original webinar, please go to http://www.protiviti.com/en-US/Pages/Webinars.aspx
This document provides objectives and content for Chapter 3 of an accounting information systems textbook. It covers broad topics like business ethics, fraud, and internal controls. Regarding business ethics, it discusses how managers determine right conduct and achieve ethical goals. It defines fraud and common schemes, and internal controls aim to safeguard assets, ensure accurate records, promote efficiency, and ensure compliance. The Sarbanes-Oxley Act addressed auditor independence, corporate governance, and disclosure in response to scandals.
Computer-Assisted Audit Tools and Techniques_supriadi
Be familiar with the classes of transaction input controls used by accounting applications.
Understand the objectives and techniques used to implement processing controls, including run-to-run, operator inventions, and audit trail controls.
Understand the methods used to establish effective output controls for both batch and real-time systems.
This document outlines the objectives and key topics to be covered in Chapter 15 of the textbook "Accounting Information Systems, 6th edition". It will discuss the key provisions of Sections 302 and 404 of the Sarbanes-Oxley Act, including management responsibilities for internal controls over financial reporting. It will also cover IT controls related to financial reporting, risks of incompatible functions in IT organizational structures, controls over computer facilities, and elements of an effective disaster recovery plan.
Systems development and program change activitieskristine manzano
The document outlines the phases of a systems development and program change project, including detailed design, application programming and testing, system implementation, and system maintenance. It emphasizes the importance of structuring programming into small, independently testable modules to improve efficiency and control. Thorough testing of the application software offline before deployment online is also stressed to avoid disasters from untested systems. Finally, user documentation is created to explain system operation to different user types.
This document outlines the objectives and key concepts around coding schemes, general ledger systems, financial reporting systems, and management reporting systems from Accounting Information Systems, 6th edition by James A. Hall. It discusses various types of coding schemes (sequential, block, group, alphabetic, mnemonic), the functions and components of a general ledger system, controls over the general ledger/financial reporting system, and factors that influence the design of management reporting systems such as management principles, functions/levels/decision types, problem structure, types of reports, responsibility accounting, and behavioral considerations.
This document discusses operating system controls and security. It covers logon procedures, access tokens, access control lists, and discretionary access privileges that secure the operating system. It also discusses threats like unauthorized access, tampering, and data corruption. Controls include access privileges, password controls, and audit trails. The document also covers database management controls, including access controls like user views and authorization tables, and backup controls like periodic backups, transaction logs, checkpoints, and recovery modules.
Discussing about privacy related issues in the areas of Financial Data, Health Information and Children’s Personal Data with identifying regulations in USA and EU. Also it focus on Fair Information Practices.
The document discusses traditional batch production processes and cost accounting systems, as well as lean manufacturing principles. Specifically, it describes:
1) The key elements and procedures of traditional batch production, including production planning and control, inventory control, and cost accounting.
2) How lean manufacturing aims to minimize waste and inventory through principles like pull processing and perfect quality.
3) How world-class companies pursue continuous improvements and often adopt lean manufacturing models using advanced technologies and accounting methods.
Chapter 1 - The Information System: An Accountant's Perspectiveermin08
This chapter discusses accounting information systems from an accountant's perspective. It defines key terms like transactions, accounting information systems, and management information systems. It describes the general model for information systems, including data sources, transforming data into information through collection, processing, management and generation. It also outlines the organizational structure of businesses and accounting's unique roles, including participating in systems design and performing external financial audits, internal audits, and fraud audits.
The document provides an overview of records management basics and the records life cycle. It discusses why records management is important both legally and administratively. Records must be properly managed and retained or destroyed according to approved records retention schedules. Electronic records and email pose special challenges and must be managed according to state requirements. The University Records Management program can assist with records scheduling, transfers, destruction and reference requests.
Audit of Expenditure and Disbursement CycleAngela Torres
This document summarizes an audit of expenditure and disbursement cycles. It describes the nature of expenditures and disbursements, the types of transactions and documents involved. It outlines the business functions of purchasing, receiving, accounts payable and cash disbursements. It discusses control objectives around transaction authorization, execution and recording. It also describes assessing control risk by understanding the system, documenting controls and testing key controls related to purchasing, receiving and cash disbursements.
The document discusses the Sarbanes-Oxley Act and its implications for telecom companies. It requires executives to certify financial reports, establishes oversight of auditors, and aims to increase accuracy and reliability of corporate disclosures. For telecom companies, complying with SOX can help reduce revenue leakages, align data flows, and accelerate initiatives to plug leakage points.
This document discusses various tools and techniques that can be used for auditing, including surveys, questionnaires, interviews, focus groups, and direct observation. Surveys are useful for collecting background data, behavioral data, attitudes, opinions, and knowledge, but have limitations such as imposing the researcher's structure and not capturing deeper information. Questionnaires guide interviews and distribute questions, while focus groups allow collection of more information from groups of 5-10 people. Interviews can establish trust but are expensive. Direct observation techniques include participant observation, field observation, trace data, and archival data. Overall, the document provides an overview of common qualitative and quantitative audit data collection methods.
The document describes the expenditure cycle process for purchases and cash disbursements. It discusses the conceptual and physical expenditure cycles, including the key processes, documents, and flows of information. It also summarizes the internal controls for basic technology systems and advanced technology systems, noting how automation and integration of systems impact controls. Finally, it discusses reengineering the process using electronic data interchange and the associated control risks.
The document discusses various types of application controls. It begins by listing the most common types as input control, process control, and output control. It then provides more details on each type of application control, including definitions and examples. It explains that application controls regulate the input, processing, and output of an application in order to ensure complete and accurate processing of data. The risks of input, processing, and outputs are also summarized.
The document discusses three main records management models:
1) The European Administrative model which does not distinguish between records and documents and is managed by administrative staff with no clear retention schedules.
2) The Lifecycle model conceived in the 1930s which defines the lifecycle of a record from creation to disposal and is based on a linear timeline. It separates records management and archival functions.
3) The Records Continuum model which defines records management as a continuum with four dimensions of time and space. It abolishes differences between archivists and records managers.
Lecture 23 expenditure cycle part ii -fixed assets accounting information sy...Habib Ullah Qamar
The document discusses fixed asset systems and their differences from inventory systems. Fixed asset systems process transactions for acquiring, maintaining, and disposing of long-term assets like land, buildings, and equipment. They record asset costs, depreciation, and location. Fixed asset transactions require approval since assets are long-term investments, unlike routine inventory purchases. Additionally, fixed assets are capitalized and depreciated over multiple periods, unlike inventories which are expensed immediately. The document also describes the acquisition, maintenance, and disposal processes in a computerized fixed asset system and the authorization and verification controls used.
The document discusses the key stages in the Systems Development Life Cycle (SDLC), including systems strategy, project initiation, development, and maintenance. It describes the objectives of each stage, such as assessing business needs during systems strategy and conducting feasibility studies and cost-benefit analysis during project initiation. Accountants play an important role by ensuring economic feasibility analysis, accurate cost reporting, and that systems have appropriate controls.
Full Docu IT Thesis Project In Computerized Inventory System In Brother Burg...JON ICK BOGUAT
All Copy Right Of JOnick Boguat DIT ,
This is my Full Document for my Thesis Project Last 2014
This is all purpuse is only for educational ....
-:) HAPPY CODE EVERYONE--
The document outlines the objectives and key concepts covered in Chapter 14 of the textbook "Accounting Information Systems, 6th edition". The objectives include the in-house development phase of the SDLC, tools used such as CASE and PERT/Gantt charts, structured vs object-oriented design approaches, documentation types, and the commercial software option. It then covers the phases of SDLC in more detail including in-house development, commercial packages, and maintenance. Design approaches like structured and object-oriented are defined. Documentation, testing, training and post-implementation review are discussed as part of system delivery.
AIS is a system that collects, records, stores, and processes financial data to produce report as an information for decision makers.
It can:
Use advanced technology (computer), or
Be a simple paper-and-pencil system; or
Be something in between.
Technology is simply a tool to create, maintain, or improve a system.
Systems development and program change activitieskristine manzano
The document outlines the phases of a systems development and program change project, including detailed design, application programming and testing, system implementation, and system maintenance. It emphasizes the importance of structuring programming into small, independently testable modules to improve efficiency and control. Thorough testing of the application software offline before deployment online is also stressed to avoid disasters from untested systems. Finally, user documentation is created to explain system operation to different user types.
This document outlines the objectives and key concepts around coding schemes, general ledger systems, financial reporting systems, and management reporting systems from Accounting Information Systems, 6th edition by James A. Hall. It discusses various types of coding schemes (sequential, block, group, alphabetic, mnemonic), the functions and components of a general ledger system, controls over the general ledger/financial reporting system, and factors that influence the design of management reporting systems such as management principles, functions/levels/decision types, problem structure, types of reports, responsibility accounting, and behavioral considerations.
This document discusses operating system controls and security. It covers logon procedures, access tokens, access control lists, and discretionary access privileges that secure the operating system. It also discusses threats like unauthorized access, tampering, and data corruption. Controls include access privileges, password controls, and audit trails. The document also covers database management controls, including access controls like user views and authorization tables, and backup controls like periodic backups, transaction logs, checkpoints, and recovery modules.
Discussing about privacy related issues in the areas of Financial Data, Health Information and Children’s Personal Data with identifying regulations in USA and EU. Also it focus on Fair Information Practices.
The document discusses traditional batch production processes and cost accounting systems, as well as lean manufacturing principles. Specifically, it describes:
1) The key elements and procedures of traditional batch production, including production planning and control, inventory control, and cost accounting.
2) How lean manufacturing aims to minimize waste and inventory through principles like pull processing and perfect quality.
3) How world-class companies pursue continuous improvements and often adopt lean manufacturing models using advanced technologies and accounting methods.
Chapter 1 - The Information System: An Accountant's Perspectiveermin08
This chapter discusses accounting information systems from an accountant's perspective. It defines key terms like transactions, accounting information systems, and management information systems. It describes the general model for information systems, including data sources, transforming data into information through collection, processing, management and generation. It also outlines the organizational structure of businesses and accounting's unique roles, including participating in systems design and performing external financial audits, internal audits, and fraud audits.
The document provides an overview of records management basics and the records life cycle. It discusses why records management is important both legally and administratively. Records must be properly managed and retained or destroyed according to approved records retention schedules. Electronic records and email pose special challenges and must be managed according to state requirements. The University Records Management program can assist with records scheduling, transfers, destruction and reference requests.
Audit of Expenditure and Disbursement CycleAngela Torres
This document summarizes an audit of expenditure and disbursement cycles. It describes the nature of expenditures and disbursements, the types of transactions and documents involved. It outlines the business functions of purchasing, receiving, accounts payable and cash disbursements. It discusses control objectives around transaction authorization, execution and recording. It also describes assessing control risk by understanding the system, documenting controls and testing key controls related to purchasing, receiving and cash disbursements.
The document discusses the Sarbanes-Oxley Act and its implications for telecom companies. It requires executives to certify financial reports, establishes oversight of auditors, and aims to increase accuracy and reliability of corporate disclosures. For telecom companies, complying with SOX can help reduce revenue leakages, align data flows, and accelerate initiatives to plug leakage points.
This document discusses various tools and techniques that can be used for auditing, including surveys, questionnaires, interviews, focus groups, and direct observation. Surveys are useful for collecting background data, behavioral data, attitudes, opinions, and knowledge, but have limitations such as imposing the researcher's structure and not capturing deeper information. Questionnaires guide interviews and distribute questions, while focus groups allow collection of more information from groups of 5-10 people. Interviews can establish trust but are expensive. Direct observation techniques include participant observation, field observation, trace data, and archival data. Overall, the document provides an overview of common qualitative and quantitative audit data collection methods.
The document describes the expenditure cycle process for purchases and cash disbursements. It discusses the conceptual and physical expenditure cycles, including the key processes, documents, and flows of information. It also summarizes the internal controls for basic technology systems and advanced technology systems, noting how automation and integration of systems impact controls. Finally, it discusses reengineering the process using electronic data interchange and the associated control risks.
The document discusses various types of application controls. It begins by listing the most common types as input control, process control, and output control. It then provides more details on each type of application control, including definitions and examples. It explains that application controls regulate the input, processing, and output of an application in order to ensure complete and accurate processing of data. The risks of input, processing, and outputs are also summarized.
The document discusses three main records management models:
1) The European Administrative model which does not distinguish between records and documents and is managed by administrative staff with no clear retention schedules.
2) The Lifecycle model conceived in the 1930s which defines the lifecycle of a record from creation to disposal and is based on a linear timeline. It separates records management and archival functions.
3) The Records Continuum model which defines records management as a continuum with four dimensions of time and space. It abolishes differences between archivists and records managers.
Lecture 23 expenditure cycle part ii -fixed assets accounting information sy...Habib Ullah Qamar
The document discusses fixed asset systems and their differences from inventory systems. Fixed asset systems process transactions for acquiring, maintaining, and disposing of long-term assets like land, buildings, and equipment. They record asset costs, depreciation, and location. Fixed asset transactions require approval since assets are long-term investments, unlike routine inventory purchases. Additionally, fixed assets are capitalized and depreciated over multiple periods, unlike inventories which are expensed immediately. The document also describes the acquisition, maintenance, and disposal processes in a computerized fixed asset system and the authorization and verification controls used.
The document discusses the key stages in the Systems Development Life Cycle (SDLC), including systems strategy, project initiation, development, and maintenance. It describes the objectives of each stage, such as assessing business needs during systems strategy and conducting feasibility studies and cost-benefit analysis during project initiation. Accountants play an important role by ensuring economic feasibility analysis, accurate cost reporting, and that systems have appropriate controls.
Full Docu IT Thesis Project In Computerized Inventory System In Brother Burg...JON ICK BOGUAT
All Copy Right Of JOnick Boguat DIT ,
This is my Full Document for my Thesis Project Last 2014
This is all purpuse is only for educational ....
-:) HAPPY CODE EVERYONE--
The document outlines the objectives and key concepts covered in Chapter 14 of the textbook "Accounting Information Systems, 6th edition". The objectives include the in-house development phase of the SDLC, tools used such as CASE and PERT/Gantt charts, structured vs object-oriented design approaches, documentation types, and the commercial software option. It then covers the phases of SDLC in more detail including in-house development, commercial packages, and maintenance. Design approaches like structured and object-oriented are defined. Documentation, testing, training and post-implementation review are discussed as part of system delivery.
AIS is a system that collects, records, stores, and processes financial data to produce report as an information for decision makers.
It can:
Use advanced technology (computer), or
Be a simple paper-and-pencil system; or
Be something in between.
Technology is simply a tool to create, maintain, or improve a system.
This chapter discusses financial reporting and management reporting systems. It describes the general ledger system which collects transaction data, classifies accounts, validates transactions, processes data by posting to accounts and generating reports. The chapter outlines the relationship between the general ledger system and other subsystems, the components of the general ledger database, and the financial reporting process. It also discusses management reporting systems, risks associated with the general and financial reporting systems, and controls to address those risks. Finally, it introduces eXtensible Business Reporting Language (XBRL) and its use and implications for financial reporting.
This document provides an overview of Chapter 2 from the textbook "Accounting Information Systems, 8e" by James A. Hall. It discusses transaction processing and the three transaction cycles: expenditure, conversion, and revenue. It describes the objectives and types of transactions for each cycle. It also explains the traditional accounting records like source documents, product documents, journals, and ledgers. Additionally, it covers how transaction processing works in manual and computer-based accounting systems, including the audit trail and documentation techniques like entity relationship diagrams and data flow diagrams.
This chapter discusses database management systems and their advantages over traditional flat file data storage. It covers database concepts like data normalization, entity relationship diagrams, and relational databases. The key aspects are:
1) Databases help resolve issues with data redundancy, inconsistent updates, and task-data dependency in flat file systems by storing data centrally.
2) Relational databases organize data into tables and link them through primary and foreign keys to reduce data anomalies.
3) Proper database design involves identifying entities, modeling relationships, normalizing tables, and creating user views.
This document provides an overview of Chapter 4 from the textbook "Accounting Information Systems, 8e" by James A. Hall. The chapter discusses the revenue cycle, including the conceptual revenue cycle processes of sales order processing, sales returns, and cash receipts. It then describes the physical revenue cycle for basic and advanced technology systems. For basic systems, the revenue cycle processes are described step-by-step and controls are outlined. For advanced systems, integrated processes and additional IT controls are discussed.
Nelaimes gadījumi darbā, kas notikuši ar senioriem - vai pastāv atšķirības?State Labour Inspectorate
2016.gadā visā Eiropā notiek informatīva kampaņa "Drošs un veselīgs darbs jebkurā vecumā", kuras ietvaros 2016.gada 10.oktobrī notika Valsts darba inspekcijas un Latvijas brīvo arodbiedrību savienības seminārs par senioriem darba vidē.
Valsts darba inspekcijcas Darba aizsardzības nodaļas vecākās ekspertes Sarmītes Rūtiņas - Rūtenbergas prezentācija
This document provides an overview of Chapter 4 from the textbook "Accounting Information Systems, 8e" by James A. Hall. The chapter discusses the revenue cycle, including the conceptual revenue cycle processes of sales order processing, sales returns, and cash receipts. It then describes the physical revenue cycle for basic and advanced technology systems. For basic systems, the revenue cycle processes are described step-by-step and controls are outlined. For advanced systems, integrated processes and additional IT controls are discussed.
This document discusses chapter 2 of the textbook "Accounting Information Systems, 8e" by James A. Hall. The chapter introduces transaction processing and accounting information systems. It describes the three transaction cycles of expenditures, conversion, and revenues. It also discusses the traditional accounting records used in transaction processing systems and how they relate to their digital equivalents. The chapter covers documentation techniques for accounting information systems like entity relationship diagrams and data flow diagrams. It contrasts batch and real-time transaction processing and their impacts on accounting systems.
The document discusses payroll processing and controls. It describes the key departments and documents involved in a conceptual payroll system, including personnel, timekeeping, cost accounting, payroll processing, accounts payable, and cash disbursements. It outlines physical controls over payroll like transaction authorization, segregation of duties, accounting records, and access controls. It also discusses IT controls for payroll systems including edit checks, passwords, backup procedures, and controls over input, processing, and output of payroll data. Finally, it briefly describes more advanced integrated payroll and human resources systems and modern timekeeping technologies.
This document provides an overview of key concepts from Chapter 1 of the textbook "Accounting Information Systems" by James A. Hall. It defines accounting and management information systems, transactions, and the general model for information systems, which includes data collection, processing, management and information generation. It also describes the organizational structure of businesses and functional areas like finance, accounting and IT. Finally, it discusses the importance of accounting independence for reliable information.
This document provides an overview of key concepts from Chapter 1 of the textbook "Accounting Information Systems" by James A. Hall. It defines accounting and management information systems, transactions, and the general model for information systems, which includes data collection, processing, management and information generation. It also describes the organizational structure of businesses and functional areas like finance, accounting and IT. Finally, it discusses the importance of accounting independence for reliable information.
This document discusses Chapter 15 from the textbook "Accounting Information Systems, 8e" by James A. Hall. It covers IT controls, specifically addressing Sarbanes-Oxley (SOX) compliance and IT governance. Key points include an overview of SOX Sections 302 and 404 which require management to certify internal controls over financial reporting and assess control effectiveness annually. IT controls, including application and general controls, are critical for financial reporting given the role of IT systems. The implications of SOX increased the scope and testing of internal controls in external audits.
Ch-01 accounting information system .pptxNafeesReza1
This chapter discusses accounting information systems from an accountant's perspective. It defines key terms like transactions, information systems, accounting information systems, and management information systems. It also outlines the general model for information systems, including data collection, processing, management, and information generation. The chapter describes the objectives of an accounting information system and characteristics of useful information for decision making.
This chapter discusses financial reporting and management reporting systems. It describes the general ledger system which collects transaction data, classifies accounts, validates transactions, processes data by posting to accounts and generating reports. The chapter outlines the relationship between the general ledger system and other subsystems, the components of the general ledger database, and the financial reporting process. It also discusses management reporting systems, risks associated with the general and financial reporting systems, and controls to address those risks. Finally, it provides an overview of XBRL, a language used to standardize financial reporting.
This document provides an overview of chapter 1 from the textbook "Principles of Accounting Information Systems". It discusses key concepts such as the general model for information systems, the differences between accounting information systems and management information systems, and the roles of accountants in information systems as users, designers, and auditors. The chapter objectives are outlined and there are diagrams illustrating topics like internal information flows, the evolution of different information system models, and the REA model for representing economic events in a business.
This chapter discusses controls over systems development, program changes, and applications. It covers topics like systems development life cycle controls, program change controls, source program library access restrictions, and controls over application processing. The chapter also describes audit techniques for testing controls like black box and white box testing, as well as substantive testing methods using embedded audit modules and generalized audit software.
This document discusses best practices for segregation of duties (SoD) compliance. It identifies top SoD control deficiencies such as lack of access controls for financial applications and databases. It provides examples of incompatible duties like entering a purchase order and receiving the items. The document advocates automating SoD controls to proactively enforce conflict rules in real-time and generate notifications. It also emphasizes flexibility in SoD rules through prevention, approval-based exceptions, and defined exceptions to balance controls and business needs.
The document discusses Enterprise Resource Planning (ERP) systems. It defines ERP systems as multi-module software that helps manage important business functions in an integrated way. The document outlines the objectives of the chapter, problems with traditional non-ERP systems, components of ERP systems including core applications and business analysis applications, ERP system configurations, data warehouses, and the data warehouse process.
This document discusses controls for IT security and access in Chapter 16 of the textbook "Accounting Information Systems, 8e" by James A. Hall. It covers objectives for the chapter, which are to identify threats to operating systems and techniques to minimize exposures. It also discusses risks associated with electronic commerce over intranets and the internet, database integrity risks, and risks involving electronic data interchange. The document outlines various controls for operating systems, databases, internet/intranet risks, and techniques to mitigate security risks like firewalls.
The document discusses internal controls over cash, including controls over cash receipts and payments. It describes how businesses use bank accounts to help control cash. A key control is the bank reconciliation, which is an analysis of the differences between the bank statement balance and the company's cash records. It involves adjusting the bank balance for items like deposits in transit and outstanding checks to calculate the adjusted cash balance. Preparing regular bank reconciliations helps ensure accurate recording of cash transactions.
The document outlines objectives and processes for purchases and cash disbursement systems. It describes manual systems including document flows, roles, and controls. It then discusses how computer-based accounting systems automate tasks and impact segregation of duties, authorization, records, and verification controls. Automation can consolidate tasks but requires greater supervision, access controls, and verification of computer programs and data.
The document outlines objectives and processes for purchases and cash disbursements in both manual and computer-based accounting systems. Key points include: manual systems require segregation of duties between inventory, purchasing, receiving, and accounts payable; authorization and documentation provide audit trails; computerization automates tasks but requires controls over access, supervision, and verification of automated processes.
The document summarizes Chapter 13 of the textbook "Accounting Information Systems, 8e" by James A. Hall. It discusses the systems development life cycle (SDLC) process, which includes 5 stages: systems strategy, project initiation, systems analysis, systems design, and systems implementation. The chapter focuses on the first two stages - systems strategy and project initiation. Systems strategy involves understanding business needs, legacy systems, and user feedback to create a strategic plan. Project initiation assesses proposals for consistency with strategy and evaluates feasibility.
The document discusses the REA (Resources, Events, Agents) model for business process modeling and database design. It provides an overview of the key concepts of the REA model, including the three entity types - resources, events, and agents. It also describes the four-step view modeling process for creating an individual REA diagram representing a single business process view: (1) identify events, (2) identify impacted resources, (3) identify participating agents, and (4) determine associations and cardinalities between entities. The REA model aims to overcome limitations of traditional entity-relationship modeling by taking an economic approach focused on business processes.
Chapter 9Effective and Efficient Business FunctionsPre.docxchristinemaritza
This document discusses various business management systems. It describes production operations management systems and their goals of transparency and quick response. It also discusses transportation management systems and factors driving their growth, including outdated legacy systems, growth of intermodal transport, new vendor capabilities, and ability to handle big data. Finally, it examines inventory control systems and their aim to minimize holding, ordering and shortage costs.
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Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 𝟏)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐄𝐏𝐏 𝐂𝐮𝐫𝐫𝐢𝐜𝐮𝐥𝐮𝐦 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
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How to Setup Warehouse & Location in Odoo 17 InventoryCeline George
In this slide, we'll explore how to set up warehouses and locations in Odoo 17 Inventory. This will help us manage our stock effectively, track inventory levels, and streamline warehouse operations.
বাংলাদেশের অর্থনৈতিক সমীক্ষা ২০২৪ [Bangladesh Economic Review 2024 Bangla.pdf] কম্পিউটার , ট্যাব ও স্মার্ট ফোন ভার্সন সহ সম্পূর্ণ বাংলা ই-বুক বা pdf বই " সুচিপত্র ...বুকমার্ক মেনু 🔖 ও হাইপার লিংক মেনু 📝👆 যুক্ত ..
আমাদের সবার জন্য খুব খুব গুরুত্বপূর্ণ একটি বই ..বিসিএস, ব্যাংক, ইউনিভার্সিটি ভর্তি ও যে কোন প্রতিযোগিতা মূলক পরীক্ষার জন্য এর খুব ইম্পরট্যান্ট একটি বিষয় ...তাছাড়া বাংলাদেশের সাম্প্রতিক যে কোন ডাটা বা তথ্য এই বইতে পাবেন ...
তাই একজন নাগরিক হিসাবে এই তথ্য গুলো আপনার জানা প্রয়োজন ...।
বিসিএস ও ব্যাংক এর লিখিত পরীক্ষা ...+এছাড়া মাধ্যমিক ও উচ্চমাধ্যমিকের স্টুডেন্টদের জন্য অনেক কাজে আসবে ...
it describes the bony anatomy including the femoral head , acetabulum, labrum . also discusses the capsule , ligaments . muscle that act on the hip joint and the range of motion are outlined. factors affecting hip joint stability and weight transmission through the joint are summarized.
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UPRAHUL
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
Main Java[All of the Base Concepts}.docxadhitya5119
This is part 1 of my Java Learning Journey. This Contains Custom methods, classes, constructors, packages, multithreading , try- catch block, finally block and more.
Leveraging Generative AI to Drive Nonprofit InnovationTechSoup
In this webinar, participants learned how to utilize Generative AI to streamline operations and elevate member engagement. Amazon Web Service experts provided a customer specific use cases and dived into low/no-code tools that are quick and easy to deploy through Amazon Web Service (AWS.)