TAILIEUCHUNG - Lecture Accounting information systems (9th edition): Chapter 10 - Marshall B. Romney, Paul John Steinbart

Chapter 10 - Auditing of computer-based information systems. This chapter 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;. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart Auditing of Computer-Based Information Systems Chapter 10 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. 10- Learning 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. 10- Introduction Seattle Paper Products (SPP) is modifying its sales department payroll system to change they way it calculates sales commissions. Jason Scott was assigned to use the audit software to write a parallel simulation test program to calculate sales commissions. Jason’s calculations were $5,000 less than those produced by SPP’s new program. .

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Computer based information systems
• Seattle Paper Products
• Accounting information
• Control information
• Information systems controls
• Accounting information systems
• Lecture Accounting information systems
• 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
• Human resources management
• 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