Shapiro, David M.,

Applications of accounting information systems /David M. Shapiro. - First edition. - New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, (c)2020. - 1 online resource (114 pages) - Financial accounting, auditing, and taxation, .

Includes bibliographies and index.

Part A. Executive summary of accounting information systems -- Part B. Five key applications of accounting information systems -- Chapter 1. Introduction to accounting information systems -- Chapter 2. Understanding enterprise accounting information systems -- Chapter 3. E-business and accounting information systems -- Chapter 4. Internal control for accounting information systems -- Chapter 5. Accounting information systems and the U.S. health care industry.

The revolutionary effects of using accounting information systems by displacing manual information systems in the private and public sectors cannot be overstated. The benefits of this substitution of set of processes include increased mathematical accuracy, predefined fields and coding tasks, and de-emphasis of manual clerical labor in favor of labor adept in data processing. Reporting can be significantly automated, facilitating managerial power and control at a distance and the proliferation of global enterprises. The potential detriments are rarely accurately, completely, and timely addressed as information system vendors, management consultants, and corporate procurement teams race toward the popularly conceived state of the art. Systems are ballyhooed as continually improving in processing speed, functionality, and capacity. Users of these automated systems may not consider big picture effects, and they may not intelligently consider the conduct risks to their own enterprises by concentrating such global reach and influence at high levels of senior management without dedicating adequate resources to verifying the accuracy, completeness, and timeliness of the information systems.This book considers these risks.


Mode of access: World Wide Web.
System requirements: Adobe Acrobat reader.

9781949991598


Accounting--Data processing.
Information storage and retrieval systems--Accounting.
Management information systems.

Risk assessment. Transaction cycle. Risk mitigation. Fraud detection. Information risk. Automated system. Oversight. Preventive control. Detective control. Internal audit.


Electronic books.

HF5679 / .A675 2020