Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control.
The second edition of Accounting Information Systems and Internal Control:
* Places internal control in the context of other related disciplines.
* Discusses contemporary developments in the field of internal control.
* Explores the relationship between internal control and management control as means to achieve organizational control.
* Examines the dynamics of internal control and IT.
* Provides tools and techniques for documenting and evaluating internal control systems.
* Discusses the process approach to designing and evaluating internal control systems.
* Introduces the contemporary typology approach to designing and evaluating internal control systems, focusing on internal controls that are applicable in various types of organization, including trade, production, service (including knowledge intensive firms and telecoms), financial industry and governmental organizations.
* Illustrates practical internal control issues using articles from several major international newspapers such as the Financial Times, the Guardian, The New York Times and the Washington Post.
Accounting Information Systems and Internal Control has been written for students in Accounting Information Systems and Internal Control courses at advanced undergraduate, graduate and postgraduate levels. A website accompanies the book and provides case studies, PowerPoint slides, an instructor's manual together with questions and answers: www.wileyeurope.com/college/vaassen
Auflage
Sprache
Verlagsort
Zielgruppe
Maße
Höhe: 233 mm
Breite: 189 mm
Dicke: 25 mm
Gewicht
ISBN-13
978-0-470-75395-8 (9780470753958)
Schweitzer Klassifikation
Eddy Vaassen is Professor of Accounting Information Systems at Maastricht University and the University of Amsterdam, where he is the director of the international Executive Master of Finance and Control program. He has co-authored various texts and papers on accounting information systems, internal control, management control and auditing.
Roger Meuwissen is Professor of Control and Auditing and the vice-dean of education at the School of Business and Economics at Maastricht University. He is co-author of several textbooks on Internal Control and Accounting Information Systems.
Caren Schelleman is an assistant Professor at Maastricht University. She develops, coordinates and teaches courses on Internal Control and Auditing at both undergraduate and graduate levels.
Autor*in
Maastricht University, The Netherlands
Maastricht University, The Netherlands
Maastricht University, The Netherlands
Part 1: Information and Control
Chapter 1: Organizations and their Systems
1.1 Information in Organizations
1.2 Information and Communication Technology
1.3 Governance and Control
1.4 An Integral Control Framework
1.5 Quality and Quality Criteria
1.6 Developments in Organizations, Technology and Society
1.7 Alignment in a Complex Control Environment
1.7 The Relationship between Information Disciplines
Chapter 2: Foundations of Internal Control
2.1 The Importance of Internal Control
2.2 The Evolution of Internal Control
2.3 The COSO-reports
2.4 The Scope of Internal Control
2.5 Cornerstones of Internal Control
2.6 Internal Control Instruments
Chapter 3: Processes in the Value Cycle
3.1 Sales
3.2 inventories
3.3 Production
3.4 Purchases
3.5 Human Resource Management
3.6 Investments in Fixed Assets
3.7 Cash Management
3.8 Accounting
Chapter 4: Control Systems Communications
4.1 Verbal Internal Control Descriptions
4.2 Schematic Internal Control Descriptions
4.3 Tools to Support Internal Control Descriptions
4.4 Normative Internal Control Descriptions for Education Purposes
4.5 The Internal Control Guide
Chapter 5: Bridging the Gap Between Internal Control and Management Control
5.1 A Management Control Framework
5.2 Market Control
5.3 Cultural Control
5.4 Input Control
5.5 Process Control
5.6 Output Control
5.7 Three Alignment Problems
5.8 The Relationship between Management Control and Internal Control
5.9 Good Control
Chapter 6: The Dynamics of Control and IT
6.1 Contemporary IT Applications
6.2 The Relationship between Control and IT
6.3 ERP Systems
6.4 Shared Service Centres
6.5 Strategic Enterprise Management
6.6 Business Process Management and Internal Control
Part 2: Internal Control in Various Types of Organization
Chapter 7: Typology of Organizations
7.1 Typology of Organizations
7.2 Trade Organizations
7.3 Production Organizations
7.4 Service Organizations with a Limited Flow of Goods
7.5 Organizations that put Space and Electronic Capacity at their Customers' Disposal
7.6 Organizations that put Knowledge and Skills at their Customers' Disposal
7.7 Introduction to the Following Chapters
Chapter 8: Trade Organizations
8.1 Trade
8.2 Credit Sales
8.3 Cash Sales
Chapter 9: Production Organizations
9.1 Production
9.2 Production to Stock
9.3 Mass Customization
9.4 Production to Order
Chapter 10: Service Organizations with a Limited Flow of Goods
10.1 Service
10.2 Limited flow of owned goods
10.3 Limited flow of goods owned by third parties
Chapter 11: Organizations that put Space and Electronic Capacity at their Customers' Disposal
11.1 Capacity Disposition
11.2 Disposition of Specific Space
11.3 Disposition of Specific Electronic Capacity
11.4 Disposition of Non-Specific Space
Chapter 12: Organizations that put Knowledge and Skills at their Customers' Disposal
12.1 Knowledge and Skills Disposition
12.2 Selling of Man-hours
12.3 Deployment of Intellectual Property 12.4 Selling of Financial Products
