Book,
Accounting Information Systems and Internal Control
John Wiley & Sons, 2 edition, (August 2009)
Abstract
Accounting Information Systems (AIS) may be considered as a discipline as well as a collection of systems. AIS studies the structuring and operation of planning and control processes which are aimed at providing information for decision making and accountability to internal and external stakeholders that complies with specified quality criteria. The provision of sound conditions to make decisions and the assurance that no assets illegitimately exit the organization are concepts accounted for by Accounting Information Systems.With the revival of internal control as a feature of corporate governance practice, this text offers an in-depth discussion of the subject. Each chapter contains references to small and mid-sized organizations to highlight differences between the control systems in each of these. This text includes an extensive discussion of internal controls that are applicable in various types of organization, including trade, production, service (including knowledge intensive firms and telecoms), financial industry and governmental institutions. Discussion of Sarbanes Oxley and ethics is integrated throughout the text.
