1. Advanced Accounting Information Systems
Day 25
Review for Midterm
October 21, 2009

2. Announcements quiz 5 and assignment 4 No class October 26
Dr. Kurtenbach will be here Oct 28 and 30
Need to purchase White textbook soon
First XML assignment due Nov 4

3. Announcements 150 point midterm on Friday
In class – systems documentation (including ERD), sql queries (80 points)
Out of class – four or five essay questions, you pick two to write on, maximum of two double-spaced pages per essay question (70 points)
Covers systems development, general systems documentation concepts, IT auditing, internal controls
Available 10/21/09; due 10/28/09

4. Objectives – Application Security
Understand the basis of application design and the development process
Develop an understanding of various risks and controls associated with applications and application programming
Apply security principles and concepts such as authentication, authorization, session management, and defense in depth to application security
Understand assurance considerations for reviewing application security

5. Question for today
Problems 2, 3, 4, 10

6. Systems Documentation
Document flowchart (problem 3.13)
Systems flowchart (problem 3.17)
Process maps
Data flow diagrams (problem 3.17)
Context
Logical
Physical
Entity relationship diagrams

7. Document flowchart (Problem 3.13)
The individual stores in the Mark Goodwin convenience store chain prepare two copies of a goods requisition form when they need to order merchandise from the central warehouse. After these forms are completed, one copy is filed in the store’s records and the other copy is sent to the central warehouse. The warehouse staff gets the order and files its copy of the requisition form In its records. When the warehouse needs to restock an item, three copies of the purchase order form are filled out. Once copy is stored in the warehouse files, one copy goes to the vendor, and the third copy goes to the accounts payable department.

8. Systems Flowchart (problem 3.17)
The order-writing department at the Winston Beauchamp Company is
managed by Alan Most. The department keeps two types of computer files:
(1) a customer file of authorized credit customers, and (2) a product file of
items currently sold by the company. Both of these files are direct-access
files stored on magnetic disks. Customer orders are handwritten on order
forms with the Winston Beauchamp name at the top of the form, and item
lines for quantity, item number, and total amount desired for each product
ordered by the customer.
When customer orders are received, Alan Most directs someone to input
the information at one of the department’s computer terminals. After the
information has been input, the computer program immediately adds the
information to a computerized ‘order’ file and prepares five copies of the
customer order. Their first copy is sent back to Alan’s department; the others
are sent elsewhere.

9. Data Flow Diagram (problem 3.17)
The order-writing department at the Winston Beauchamp Company is
managed by Alan Most. The department keeps two types of computer files:
(1) a customer file of authorized credit customers, and (2) a product file of
items currently sold by the company. Both of these files are direct-access
files stored on magnetic disks. Customer orders are handwritten on order
forms with the Winston Beauchamp name at the top of the form, and item
lines for quantity, item number, and total amount desired for each product
ordered by the customer.
When customer orders are received, Alan Most directs someone to input
the information at one of the department’s computer terminals. After the
information has been input, the computer program immediately adds the
information to a computerized ‘order’ file and prepares five copies of the
customer order. Their first copy is sent back to Alan’s department; the others
are sent elsewhere.

10. Information Retrieval
Use of comparison and logical operators
Use of aggregate functions
Use of select statement keywords
Sorting, organizing, and grouping data
Combining statement results
Use of joins
Querying the results of a prior query
Use of basic subqueries

11. Question for next Wednesday
How do accountants use the Internet?
Identify three newer Internet based technologies that you believe will be important today and in the future for accountants to know about.