By Nancy A. Bagranoff, Mark G. Simkin, Carolyn Strand Norman Ph.D. CPA
This crucial textual content presents a robust beginning to accountants by way of supplying concise, trouble-free assurance of middle issues. Newly up to date and revised, this 11th version has been reorganized to bolster its flexibility. multiplied insurance is gifted on Sarbanes-Oxley, Cobit model four, XBRL, and of threat and governance. for instance sections spotlight how the innovations are utilized within the box. a number of selection questions on the finish of the chapters aid make stronger the fabric. An up-to-date database bankruptcy additionally presents hands-on guide in Microsoft entry. Accountants could be capable of use this data to successfully make the most of the ideal details approach for his or her wishes.
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Additional resources for Core Concepts of Accounting Information Systems
13. , ‘‘Enhancing Consulting Revenues with Disaster Recovery Planning,’’ New Accountant, 2006, CHAPTER 1 / Accounting Information Systems and the Accountant 25 • The Sarbanes-Oxley Act of 2002 is a sweeping piece of financial legislation with implications for auditors as it requires management to develop and assess internal control systems. S. Patriot Act contains a number of provisions that directly affect AISs, including sections that focus on money laundering, auditing, and conducting business with correspondent banks abroad.
Financial, rather than managerial, accounting CHAPTER 1 / Accounting Information Systems and the Accountant 27 Q1-9. Which of these acronyms represents a law involving health assurance and privacy? a. ABC b. HIPAA c. CPA d. SOX e. XBRL Q1-10. Which of these acronyms stands for a computer language used for reporting business activities? a. ABC b. HIPAA c. CPA d. SOX e. XBRL Q1-11. Which of these acronyms is a certification for information professionals? a. ABC b. HIPAA d. CITP e. XBRL c. CBA DISCUSSION QUESTIONS 1-1.
P. CPM ERP FASB HIPAA ISACA IT KPI OSC q. r. s. t. u. v. w. PATRIOT Act REA SAR SEC SOX VAR XBRL 1-12. The accounting profession publishes many journals such as the Journal of Accountancy, Internal Auditor, Strategic Finance, and Management Accounting. Choose three or four issues of each of these journals and count the number of articles that are related to information technology. In addition, make a list of the specific technology discussed in each article (where possible). When you are finished, decide whether you believe information technology is influencing the field of accounting.
Core Concepts of Accounting Information Systems by Nancy A. Bagranoff, Mark G. Simkin, Carolyn Strand Norman Ph.D. CPA