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Accounting Information Systems Chapter Outlines

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1 Accounting Information Systems Chapter Outlines
Romney and Steinbart

2 Chapter 1: Accounting Information Systems: An Overview
Learning Objectives Distinguish between data and information, discuss the characteristics of useful information, and explain how to determine the value of information. Explain what an accounting information system (AIS) is and describe the basic functions it performs. Discuss why studying accounting information systems is important. Explain the role an AIS plays in a company’s value chain and discuss how the AIS can add value to a business.

3 Chapter 2: Overview of Business Processes
Learning Objectives Explain the basic activities companies engage in, the types of decisions they must make, and the types of information they need to make those decisions. Identify the major internal and external parties that an AIS interacts with and the type of information it provides each user. Describe the major transaction cycles present in most companies. Describe the four major steps in the data processing cycle and the major activities in each.

4 Chapter 3: Systems Development and Documentation Techniques
Learning Objectives Prepare and use data flow diagrams to understand, evaluate, and design information systems. Prepare and use flowcharts to understand, evaluate, and design information systems.

5 Chapter 4: Relational Databases
Learning Objectives Explain the importance and advantages of databases, as well as the difference between database and file-based legacy systems. Explain the difference between logical and physical views of a database. Explain fundamental concepts of database systems such as DBMS, schemas, the data dictionary, and DBMS languages. Describe what a relational database is and how it organizes data.

6 Chapter 5: Computer Fraud and Abuse
Learning Objectives Define fraud and describe the process one follows to perpetuate a fraud. Discuss who perpetrates fraud and why it occurs, including the pressures, opportunities, and rationalizations that are present in most frauds. Define computer fraud and discuss the different computer fraud classifications. Compare and contrast the approaches and techniques that are used to commit computer fraud.

7 Chapter 6: Control and Accounting Information Systems
Learning Objectives Explain basic control concepts and why computer control and security are important. Compare and contrast the COBIT, COSO, and ERM control frameworks. Describe the major elements in the internal environment of a company. Describe the four types of control objectives that companies need to set. Describe the events that affect uncertainty and the techniques used to identify them. Explain how to assess and respond to risk using the Enterprise Risk Management model.

8 Chapter 7: Information Systems Controls for Systems Reliability–Part 1: Information Security
Learning Objectives Explain how information security affects systems reliability. Identify the four criteria that can be used to evaluate the effectiveness of an organization’s information security. Explain the time-based model of security and the concept of defense-in-depth. Describe the various types of preventive, detective, and corrective controls used to provide information security. Explain how encryption contributes to security and how the two basic types of encryption systems work.

9 Chapter 8: Information Systems Controls for System Reliability–Part 2: Confidentiality, Privacy, Processing Integrity, and Availability Learning Objectives Identify and explain controls designed to protect the confidentiality of sensitive corporate information. Identify and explain controls designed to protect the privacy of customers’ personal information. Identify and explain controls designed to ensure processing integrity. Identify and explain controls designed to ensure systems availability.

10 Chapter 9: Auditing Computer-Based Information Systems
Learning Objectives Describe the scope and objectives of audit work, and identify the major steps in the audit process. Identify the objectives of an information system audit, and describe the four-step approach necessary for meeting these objectives. Design a plan for the study and evaluation of internal control in an AIS. Describe computer audit software, and explain how it is used in the audit of an AIS. Describe the nature and scope of an operational audit.

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