TAILIEUCHUNG - Lecture Accounting information systems - Chapter 15: The human resources management and payroll cycle

This chapter describe the major business activities and related information processing operations performed in the human resources management (HRM)/payroll cycle; discuss the key decisions to be made in the HRM/payroll cycle and identify the information needed to make those decisions; identify the major threats in the HRM/payroll cycle and evaluate the adequacy of various internal control procedures for dealing with them. | Chapter 15 The Human Resources Management and Payroll Cycle Copyright © 2012 Pearson Education 15-1 Learning Objectives Describe the major business activities and related information processing operations performed in the human resources management (HRM)/payroll cycle. Discuss the key decisions to be made in the HRM/payroll cycle and identify the information needed to make those decisions. Identify the major threats in the HRM/payroll cycle and evaluate the adequacy of various internal control procedures for dealing with them. Copyright © 2012 Pearson Education 15-2 HRM and Payroll Cycle Copyright © 2012 Pearson Education 15-3 HRM and Payroll Cycle Managing Employees: Recruiting and hiring new employees Training Job assignment Compensation Performance evaluation Discharge of employees due to voluntary or involuntary termination Copyright © 2012 Pearson Education 15-4 HRM and Payroll Cycle Activities Update master data Validate time and attendance Prepare payroll Distribute payroll .

• Kế toán - Kiểm toán
• Accounting information systems
• Hệ thống thông tin kế toán
• Lecture Accounting information systems
• Human resources management
• Payroll cycle
• Validation threats
• Accounting information systems
• Lecture Accounting information systems
• Accounting information
• Control information
• Information systems controls
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Information systems
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment