CORE CONCEPTS OF. Thirteenth Edition. Mark G. Simkin, PhD. Professor Department of Information Systems University of Nevada
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1 CORE CONCEPTS OF Accounting Information Systems Thirteenth Edition Mark G. Simkin, PhD. Professor Department of Information Systems University of Nevada Jacob M. Rose, Ph D. Trustee Professor Department of Accountancy Bentley University Carolyn Strand Norman, Ph D., CPA Professor Department of Accounting Virginia Commonwealth University WILEY
2 CONTENTS CHARTER 1 Accounting Information Systems and the Accountant/ Introduction: Why Study Accounting Information Systems?/ Careers in Accounting Information Systems/ 2 Traditional Accounting Career Opportunities/ 2 Systems Consulting/ 2 Certified Fraud Examiner/ 3 Information Technology Auditing and Security/ 4 Predictive Analytics/ Accounting and IT/ 6 Financial Accounting/ 6 Managerial Accounting/ 9 Auditing/ 12 Taxation/ What Are Accounting Information Systems?/ 13 Accounting Information Systems/ 13 The Role of Accounting Information Systems in Organizations/ What's New in Accounting Information Systems?/ 18 Cloud Computing Impactfor Accountants/ 18 Sustainability Reporting/ 19 Suspicious Activity Reporting/ 20 Forensic Accounting, Governmental Accountants, and Terrorism/ 21 Corporate Scandals and Accounting/ 21 CHARTER 2 Accounting on the Internet/ Introduction/ The Internet and World Wide Web/ 34 Internet Addresses and Software/ 34 Intranets and Extranets/ 35 The World Wide Web, HTML, and IDEA/ 36 Groupware, Electronic Conferencing, and Blogs/ 36 Social Media and Its Value to Accountants/ XBRL Financial Reporting on the Internet/ 38 XBRL Instance Documents and Taxonomies/ 38 The Benefits and Drawbacks of XBRL/ 40 The Current Status of XBRiy Electronic Business/ 42 e-accounting/ 42 Retail Sales/ 43 E-Payments, E-Wallets, and Virtual Currencies/ 44 Business-to-Business E-Commerce/ 46 Electronic Data Interchange (EDI)/ 47 Cloud Computing/ Privacy and Security on the Internet/ 49 Identity Theft and Privacy/ 49 Security/ 51 Spam and Phishing/ 52 Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers/ 53 Data Encryption/ 55 Digital Signatures and Digital Time Stemping/ 56 CHARTER 3 Cybercrime, Fraud, and Ethics/ Introduction/ Cybercrime and Fraud/ 68 Distinguishing Between Cybercrime and Fraud/ 68 Cybercrime Legislation/ 70 Cybercrime Statistics/ Examples of Cybercrime/ 73 Compromising Valuable Information/ 74 Hacking/ 75 Denial of Service/ Preventing and Detecting Cybercrime and Fraud/ 78 Enlist Top-Management Support/ 79 Increase Employee Awareness and Education/ 79 Assess Security Policies and Protect Passwords/ 80 Implement Controls/ 81 Identify Computer Criminals/ 82 Maintain Physical Security/ 83 Recognize the Symptoms of Employee Fraud/ 84 Use Data-Driven Techniques/ 85 Employ Forensic Accountants/ Ethical Issues, Privacy, and Identity Theft/ 86 Ethical Issues and Professional Associations/ 87 Meeting the Ethical Challenges/ 88 Privacy/ 89 Company Policies with Respect to Privacy/ 89 Identity Theft/ 90 CHARTER 4 Information Technology and AISs/ Introduction/ The Importance of Information Technology to Accountants/ 100 Six Reasons/ 100 The Top 10 Information Technologies/ Input, Processing, and Output Devices/ 102 In put Devices/ 102 Central Processing Units/ 108 Output Devices/ Secondary Storage Devices/ 111 Magnetic (Hard) Disks/ 112 CD-ROMs, DVDs, and Blu-Ray Discs/ 113 Flash Memory/ 114 XI
3 xii Contents Image Processing and Record Management Systems/ Data Communications and Networks/ 115 Communication Channels and Protocols/ 115 Local and Wide Area Networks/ 116 Client/Server Computing/ 118 Wireless Data Communications/ 120 Cloud Computing/ Computer Software/ 122 Operating Systems/ 123 Application Software/ 124 Programming Languages/ 125 CHARTER 5 Documenting Accounting Information Systems/ Introduction/ Why Documentation is Important/ Primary Documentation Tools/ 143 Data Flow Diagrams/ 144 Document Flowcharts/ 149 System Flowcharts/ 153 Process Maps/ Other Documentation Tools/ 158 Program Flowcharts/ 159 Decision Tables and Decision Trees/ 160 Software Tools for Graphical Documentation and SOX Compliance/ End User Computing and Documentation/ 164 The Importance of End User Documentation/ 165 Policiesfor end user Computing and Documentation/ 166 CHARTER 6 Developing and Implementing Effective Accounting Information Systems/ Introduction/ The Systems Development Life Cycle/ 180 Four Stages in the Systems Development Life Cycle/ 180 Systems Studies and Accounting Information Systems/ Systems Flanning/ 182 Flanning for Success/ 182 Investigating Current Systems/ Systems Analysis/ 184 Understanding Organizational Goals/ 184 Systems Survey Work/ 185 Data Analysis/ 186 Evaluating System Feasibility/ Detailed Systems Design and Acquisition/ 189 Designing System Outputs, Processes, and Inputs/ 189 The System Specifications Report/ 192 Choosing an Accounting Information System/ 193 Outsourcing/ Implementation, Follow-Up, and Maintenance/ 197 Implementation Activities/ 198 Managing Implementation Projects/ 199 Postimplementation Review/ 202 System Maintenance/ 202 CHARTER 7 Database Design/ Introduction/ An Overview of Databases/ 215 What Is a Database?/ 216 Significance of Databases/ 216 Storing Data in Databases/ 218 Additional Database Issues/ Steps in Developing a Database Using the Resources, Events, and Agents (REA) Approach/ 223 Step 1 Identify Business and Economic Events/ 223 Step 2 Identify Entities/ 224 Step 3 Identify Relationships/ 225 Step 4 Create Entity-Relationship Diagrams/ 227 Step 5 Identify Attributes of Entities/ 227 Step 6 Convert E-R Diagrams into Database Tables/ Normalization/ 230 First Normal Form/ 231 Second Normal Form/ 232 Third Normal Form/ 233 CHARTER 8 Organizing and Manipulating the Data in Databases/ Introduction/ Creating Database Tables in Microsoft Access/ 244 Database Managementsystems/ 244 An Introduction to Microsoft Access/ 244 Creating Database Tables/ 245 Creating Relationships/ Entering Data in Database Tables/ 250 Creating Records/ 250 Ensuring Valid and Accurate Data Entry/ 251 Tips for Creating Database Tables and Records/ Extracting Data from Databases: Data Manipulation Languages (DMLs)/ 255 Creating Select Queries/ 255 Creating Action Queries/ 258 Guidelines for Creating Queries/ 260 Structured Query Language (SQL)/ 260 Sorting, Indexing, and Database Programming/ 261 Online Analytical Processing (OLAP) and Data Mining/ 261
4 Contents XÜi 8.5 Cloud Databases and Data Warehouses/ Cloud Databases/ 262 Data Warehouses/ CHARTER 9 Database Forms and Reports/ Introduction/ Forms/ 275 Creating Simple Forms/ 277 Using Forms for Input and Output Tasks/ 280 Subforms: Showing Data from Multiple Tables/ 281 Concluding RemarksAbout Forms/ Reports/ 283 Creating Simple Reports/ 283 Creating Reports with Calculated Fields/ 287 Creating Reports with Grouped Data/ 289 Concluding RemarksAbout Reports/ 291 CHARTER 10 Accounting Information Systems and Business Processes: Part 1/ Introduction/ Business Process Fundamentals/ 302 Overview of the Financial Accounting Cycle/ 302 Coding Systems/ Collecting and Reporting Accounting Information/ 304 Designing Reports/ 305 From Source Documents to Output Reports/ The Sales Process/ 307 Objectives of the Sales Process/ 308 Inputs to the Sales Process/ 311 Outputs of the Sales Process/ The Purchasing Process/ 313 Objectives ofthe Purchasing Process/ 314 Inputs to the Purchasing Process/ 315 Outputs ofthe Purchasing Process/ Current Trends in Business Processes/ 320 Business Process Outsourcing (BPO)/ 321 Business Process Management Software/ 322 CHARTER 11 Accounting Information Systems and Business Processes: Part II/ Introduction/ The Resource Management Process/ 334 Human Resource Management/ 334 Fixed Asset Management/ The Production Process/ 340 Objectives ofthe Production Process/ 340 Inputs to the Production Process/ 344 Outputs of the Production Process/ The Financing Process/ 346 Objectives ofthe Financing Process/ 346 Inputs to the Financing Process/ 348 Outputs ofthe Financing Process/ Business Processes in Special Industries/ 349 Professional Service Organizations/ 350 Not-for-Profit Organizations/ 351 Health Care Organizations/ Business Process Reengineering/ 354 Why Reengineering Sometimes Falls/ 355 CHARTER 12 Integrated Accounting and Enterprise Software/ Introduction/ Integrated Accounting Software/ 364 Small Business Accounting Software/ 364 Mid-Range and Large-Scale Accounting Software/ 367 Specialized Accounting Information Systems/ Enterprise-Wide Information Systems/ 368 Enterprise System Functionality/ 369 The Architecture of Enterprise Systems/ 371 Business Processes and ERP Systems/ 374 Benefits and Risks of Enterprise Systems/ Selecting a Software Package/ 377 When Is a New AIS Needed?/ 378 Selecting the Right Accounting Software/ 378 CHARTER 13 Introduction to Internal Control Systems/ Introduction/ 391 Definition of Internal Control/ 392 Internal Control Systems/ Coso Internal Control Integrated Framework/ COSO Report/ COSO Report/ Enterprise Risk Management/ ERM Framework/ 396 Using the 2004 ERM Framework/ Examples of Control Activities/ 400 Good AuditTrail/ 400 Sound Personnel Policies and Procedures/ 401 Separation ofduties/ 402 Physical Protection of Assets/ Monitoring Internal Control Systems/ 408 Reviews of Operating Performance/ 408 COSO Guidance on Monitoring/ 408 Operating Performance vs. Monitoring/ COBIT, Version 5/ Types of Controls/ 411 Preventive Controls/ 411 Detective Controls/ 412 Corrective Controls/ Evaluating Controls/ 412 Requirements of the Sarbanes-Oxley Act/ 413 Cost-Benefit Analysis/ 413 A Risk Matrix/ 415
5 Xiv Contents CHARTER 14 Computer Controls for Organizations and Accounting Information Systems/ Introduction/ Enterprise-Level Controls/ 426 Risk Assessment and Security Policies/ 427 Designing a Security Policy/ 427 Integrated Security for the Organization/ General Controls for Information Technology/ 428 Access to Data, Hardware and Software/ 429 Personnel Policies to Protect Systems and Data/ 434 Additional Policies to Protect Systems and Data/ Application Controls for Transaction Processing/ 442 Input Controls/ 443 Processing Controls/ 446 Output Controls/ 448 CHARTER 15 Information Technology Auditing/ Introduction/ The Audit Function/ 460 Internal versus External Auditing/ 460 Information Technology Auditing/ 461 Evaluating the Effectiveness of Information Systems Controls/ The Information Technology Auditor's Toolkit/ 466 Auditing Software/ 466 People Skills/ Auditing Computerized Accounting Information Systems/ 469 Testing Computer Programs/ 469 Validating Computer Programs/ 471 Review of Systems Software/ 472 Validating Users and Access Privileges/ 473 Continuous Auditing/ Information Technology Auditing Today/ 476 Information Technology Governance/ 476 The Sarbanes-Oxley Act of 2002/ 476 Auditing Standards No. 5 (AS 5)/ 478 Third-Party and Information Systems Reliability Assurances/ 478 Glossary/ (Available online at Index/ 487
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