| About the Authors |
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v | |
| Preface |
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vii | |
| Acknowledgments |
|
xi | |
| To the Students |
|
xiii | |
| A List of Real-World Examples in This Textbook |
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xv | |
| Module 1 Introduction: Defines business processes, AIS, and all foundational concepts. This module provides the knowledge building blocks to support the remaining chapters. |
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1 | (30) |
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Overview of Business Processes (Study Objective 1) |
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1 | (3) |
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Overview of an Accounting Information System (Study Objective 2) |
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4 | (1) |
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Business Process Linkage Throughout the Supply Chain (Study Objective 3) |
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5 | (2) |
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IT Enablement of Business Processes (Study Objective 4) |
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7 | (3) |
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Basic Computer and IT Concepts (Study Objective 5) |
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10 | (5) |
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Basic Computer Data Structures |
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10 | (1) |
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File Access and Processing Modes |
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11 | (1) |
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Data Warehouse and Data Mining |
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12 | (1) |
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Structured, Unstructured, and Big Data |
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13 | (1) |
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Networks and the Internet |
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14 | (1) |
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Examples of IT Enablement (Study Objective 6) |
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15 | (2) |
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15 | (1) |
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Electronic Data Interchange |
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15 | (1) |
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16 | (1) |
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16 | (1) |
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Evaluated Receipt Settlement |
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16 | (1) |
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E-Payables and Electronic Invoice Presentment and Payment |
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16 | (1) |
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Enterprise Resource Planning Systems |
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17 | (1) |
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The Internal Control Structure of Organizations (Study Objective 7) |
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17 | (5) |
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Enterprise Risk Management |
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18 | (2) |
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20 | (1) |
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Coso Accounting Internal Control Structure |
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20 | (1) |
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20 | (1) |
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20 | (1) |
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21 | (1) |
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The Importance of Accounting Information Systems to Accountants (Study Objective 8) |
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22 | (1) |
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22 | (1) |
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Design or Implementation Team |
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22 | (1) |
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22 | (1) |
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The Relation of Ethics to Accounting Information Systems (Study Objective 9) |
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22 | (2) |
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Summary of Study Objectives |
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24 | (1) |
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25 | (1) |
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26 | (3) |
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26 | (1) |
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26 | (1) |
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27 | (1) |
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27 | (2) |
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29 | (1) |
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Solutions to Concept Check |
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29 | (2) |
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2 Foundational Concepts of the MS |
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31 | (36) |
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Interrelationships of Business Processes and the AIS (Study Objective 1) |
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32 | (2) |
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Types of Accounting Information Systems (Study Objective 2) |
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34 | (4) |
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35 | (1) |
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36 | (2) |
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Modern, Integrated Systems |
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38 | (1) |
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Client-Server Computing (Study Objective 3) |
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38 | (1) |
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Cloud Computing (Study Objective 4) |
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39 | (4) |
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Accounting Software Market Segments (Study Objective 5) |
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43 | (3) |
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Input Methods Used in Business Processes (Study Objective 6) |
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46 | (2) |
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Source Documents and Keying |
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46 | (1) |
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47 | (1) |
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47 | (1) |
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Electronic Data Interchange |
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48 | (1) |
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E-Business and E-Commerce |
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48 | (1) |
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Processing Accounting Data (Study Objective 7) |
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48 | (2) |
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48 | (2) |
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Online and Real-Time Processing |
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50 | (1) |
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Outputs From the AIS Related to Business Processes (Study Objective 8) |
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50 | (1) |
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Documenting Processes and Systems (Study Objective 9) |
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51 | (8) |
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51 | (1) |
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52 | (1) |
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53 | (2) |
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55 | (1) |
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Entity Relationship Diagrams |
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55 | (4) |
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Ethical Considerations at the Foundation of Accounting Information Systems(Study Objective 10) |
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59 | (1) |
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Summary of Study Objectives |
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60 | (1) |
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61 | (1) |
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62 | (4) |
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62 | (1) |
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63 | (1) |
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63 | (1) |
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64 | (1) |
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65 | (1) |
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Solutions to Concept Check |
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66 | (1) |
| Module 2 Control Environment: Describes the proper control environment to oversee and control processes. |
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3 Fraud, Ethics, and Internal Control |
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67 | (36) |
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Introduction to the Need for a Code of Ethics and Internal Controls (Study Objective 1) |
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67 | (3) |
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Accounting-Related Fraud (Study Objective 2) |
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70 | (2) |
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Categories of Accounting-Related Fraud |
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72 | (1) |
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The Nature of Management Fraud (Study Objective 3) |
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72 | (2) |
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The Nature of Employee Fraud (Study Objective 4) |
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74 | (1) |
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The Nature of Customer Fraud (Study Objective 5) |
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75 | (1) |
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The Nature of Vendor Fraud (Study Objective 6) |
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76 | (1) |
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The Nature of Computer Fraud (Study Objective 7) |
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76 | (3) |
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Internal Sources of Computer Fraud |
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76 | (1) |
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External Sources of Computer Fraud |
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77 | (2) |
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Policies to Assist in the Avoidance of Fraud and Errors (Study Objective 8) |
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79 | (1) |
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Maintenance of a Code of Ethics (Study Objective 9) |
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79 | (1) |
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Maintenance of Accounting Internal Controls (Study Objective 10) |
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80 | (11) |
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The Details of the COSO Report |
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82 | (8) |
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Reasonable Assurance of Internal Controls |
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90 | (1) |
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Maintenance of Information Technology Controls (Study Objective 11) |
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91 | (2) |
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The Sarbanes-Oxley Act of 2002 (Study Objective 12) |
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93 | (1) |
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Section 404-Management Assessment of Internal Controls |
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93 | (1) |
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Section 406-Code of Ethics for Senior Financial Officers |
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94 | (1) |
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Summary of Study Objectives |
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94 | (2) |
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96 | (1) |
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96 | (6) |
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96 | (1) |
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97 | (1) |
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98 | (1) |
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98 | (2) |
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100 | (2) |
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Solutions to Concept Check |
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102 | (1) |
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4 Internal Controls and Risks in IT Systems |
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103 | (45) |
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An Overview of Internal Controls for IT Systems (Study Objective 1) |
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103 | (2) |
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General Controls for IT Systems (Study Objective 2) |
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105 | (10) |
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Authentication of Users and Limiting Unauthorized Users |
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106 | (3) |
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Hacking and Other Network Break-Ins |
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109 | (3) |
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112 | (1) |
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Physical Environment and Security |
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113 | (1) |
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114 | (1) |
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General Controls from an AICPA Trust Services Principles Perspective (Study Objective 3) |
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115 | (5) |
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Risks in not Limiting Unauthorized Users |
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116 | (3) |
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Risks from Hacking or Other Network Break-Ins |
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119 | (1) |
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Risks from Environmental Factors |
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119 | (1) |
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120 | (1) |
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Business Continuity Risks |
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120 | (1) |
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Hardware and Software Exposures in IT Systems (Study Objective 4) |
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120 | (10) |
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122 | (1) |
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123 | (1) |
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The Database Management System |
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124 | (1) |
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125 | (1) |
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125 | (1) |
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The Internet and World Wide Web |
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126 | (1) |
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Telecommuting Workers and Mobile Workers |
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127 | (1) |
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Electronic Data Interchange |
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127 | (1) |
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128 | (2) |
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Application Software and Application Controls (Study Objective 5) |
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130 | (8) |
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131 | (6) |
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137 | (1) |
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137 | (1) |
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Ethical Issues in IT Systems (Study Objective 6) |
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138 | (1) |
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Summary of Study Objectives |
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139 | (1) |
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140 | (1) |
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141 | (4) |
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141 | (1) |
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142 | (1) |
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143 | (1) |
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143 | (1) |
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144 | (1) |
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Solutions to Concept Check |
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145 | (3) |
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148 | (35) |
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Introduction to IT Governance (Study Objective 1) |
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148 | (4) |
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An Overview of the SDLC (Study Objective 2) |
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152 | (3) |
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155 | (1) |
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Elements of the Systems Planning Phase of the SDLC (Study Objective 3) |
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155 | (3) |
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The Match of IT Systems to Strategic Objectives |
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156 | (1) |
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156 | (2) |
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Planning and Oversight of the Proposed Changes |
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158 | (1) |
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Elements of the Systems Analysis Phase of the SDLC (Study Objective 4) |
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158 | (4) |
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Preliminary Investigation |
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158 | (1) |
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System Survey: The Study of the Current System |
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158 | (2) |
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Determination of User Requirements |
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160 | (1) |
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Analysis of the System Survey |
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161 | (1) |
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161 | (1) |
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Elements of the Systems Design Phase of the SDLC (Study Objective 5) |
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162 | (7) |
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163 | (1) |
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164 | (1) |
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164 | (1) |
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165 | (2) |
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Cloud Computing as a Conceptual Design |
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167 | (1) |
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167 | (2) |
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Elements of the Systems Implementation Phase of the SDLC (Study Objective 6) |
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169 | (3) |
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170 | (1) |
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170 | (1) |
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171 | (1) |
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171 | (1) |
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171 | (1) |
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171 | (1) |
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172 | (1) |
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Post-Implementation Review |
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172 | (1) |
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Elements of the Operation and Maintenance Phase of the SDLC (Study Objective 7) |
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172 | (1) |
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The Critical Importance of IT Governance in an Organization (Study Objective 8) |
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173 | (2) |
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SDLC as Part of Strategic Management |
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173 | (1) |
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SDLC as an Internal Control |
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173 | (2) |
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Ethical Considerations Related to IT Governance (Study |
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175 | (2) |
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Objective 9), Ethical Considerations for Management |
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175 | (1) |
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Ethical Considerations for Employees |
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175 | (1) |
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Ethical Considerations for Consultants |
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176 | (1) |
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Summary of Study Objectives |
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177 | (1) |
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178 | (1) |
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179 | (3) |
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179 | (1) |
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179 | (1) |
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180 | (1) |
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180 | (1) |
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181 | (1) |
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Solutions to Concept Check |
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182 | (1) |
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6 Enterprise Resource Planning (ERP) Systems |
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183 | (29) |
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Overview of ERP Systems (Study Objective 1) |
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183 | (3) |
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History of ERP Systems (Study Objective 2) |
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186 | (2) |
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Current ERP System Characteristics (Study Objective 3) |
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188 | (2) |
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ERP Modules (Study Objective 4) |
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190 | (2) |
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190 | (1) |
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191 | (1) |
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Procurement and Logistics |
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191 | (1) |
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Product Development and Manufacturing |
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191 | (1) |
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191 | (1) |
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191 | (1) |
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Supply Chain Management (SCM) |
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191 | (1) |
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Customer Relationship Management (CRM) |
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192 | (1) |
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Market Segments of ERP Systems (Study Objective 5) |
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192 | (3) |
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192 | (1) |
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193 | (1) |
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194 | (1) |
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Implementation of ERP Systems (Study Objective 6) |
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195 | (6) |
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195 | (1) |
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195 | (1) |
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Which Modules to Implement |
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196 | (1) |
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Best of Breed Versus ERP Modules |
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196 | (1) |
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Business Process Reengineering |
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196 | (1) |
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Customization of the ERP System |
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197 | (1) |
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The Costs of Hardware and Software |
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197 | (1) |
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Testing of the ERP System |
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198 | (1) |
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198 | (1) |
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198 | (1) |
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The Methods of Conversion to the ERP System |
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198 | (3) |
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Benefits and Risks of ERP Systems (Study Objective 7) |
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201 | (3) |
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201 | (1) |
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202 | (2) |
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ERP Systems and the Sarbanes-Oxley Act (Study Objective 8) |
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204 | (2) |
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Summary of Study Objectives |
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206 | (1) |
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207 | (1) |
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208 | (3) |
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208 | (1) |
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209 | (1) |
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209 | (1) |
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210 | (1) |
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210 | (1) |
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Solutions to Concept Check |
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211 | (1) |
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7 Auditing Information Technology-Based Processes |
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212 | (38) |
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Introduction to Auditing IT Processes (Study Objective 1) |
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212 | (1) |
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Types of Audits and Auditors (Study Objective 2) |
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213 | (2) |
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Information Risk and IT-Enhanced Internal Control (Study Objective 3) |
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215 | (1) |
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Authoritative Literature Used in Auditing (Study Objective 4) |
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216 | (2) |
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Management Assertions and Audit Objectives (Study Objective 5) |
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218 | (1) |
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Phases of an IT Audit (Study Objective 6) |
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219 | (4) |
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220 | (3) |
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Use of Computers in Audits (Study Objective 7) |
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223 | (1) |
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Tests of Controls (Study Objective 8) |
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224 | (7) |
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224 | (3) |
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227 | (4) |
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Tests of Transactions and Tests of Balances (Study Objective 9) |
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231 | (2) |
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Audit Completion/Reporting (Study Objective 10) |
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233 | (2) |
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Other Audit Considerations (Study Objective 11) |
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235 | (4) |
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Different IT Environments |
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235 | (2) |
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Changes in a Client's IT Environment |
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237 | (1) |
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Sampling Versus Population Testing |
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238 | (1) |
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Ethical Issues Related to Auditing (Study Objective 12) |
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239 | (3) |
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Summary of Study Objectives |
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242 | (1) |
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243 | (1) |
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244 | (4) |
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244 | (2) |
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246 | (1) |
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247 | (1) |
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247 | (1) |
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248 | (1) |
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Solutions To Concept Check |
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248 | (2) |
| Module 3 Business Processes: The sets of business processes and the internal controls in organizations. With process maps, document flowcharts, and data flow diagrams, the core business processes are described and the necessary controls to manage risk are discussed. |
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8 Revenue and Cash Collection Processes and Controls |
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250 | (59) |
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Introduction to Revenue Processes (Study Objective 1) |
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250 | (5) |
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Sales Processes (Study Objective 2) |
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255 | (7) |
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Risks and Controls in Sales Processes (Study Objective 2, Continued) |
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262 | (4) |
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Authorization of Transactions |
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262 | (1) |
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262 | (1) |
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Adequate Records and Documents |
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263 | (1) |
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Security of Assets and Documents |
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263 | (1) |
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Independent Checks and Reconciliation |
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264 | (1) |
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Cost-Benefit Considerations |
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264 | (2) |
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Sales Return Processes (Study Objective 3) |
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266 | (1) |
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Risks and Controls in the Sales Return Processes (Study Objective 3, Continued) |
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266 | (5) |
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Authorization of Transactions |
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266 | (3) |
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269 | (1) |
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Adequate Records and Documents |
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269 | (1) |
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Security of Assets and Documents |
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270 | (1) |
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Independent Checks and Reconciliation |
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270 | (1) |
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Cost-Benefit Considerations |
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270 | (1) |
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Cash Collection Processes (Study Objective 4) |
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271 | (1) |
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Risks and Controls in the Cash Collection Processes (Study Objective 4, Continued) |
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272 | (7) |
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Authorization of Transactions |
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272 | (1) |
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272 | (4) |
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Adequate Records and Documents |
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276 | (1) |
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Security of Assets and Documents |
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276 | (1) |
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Independent Checks and Reconciliation |
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277 | (1) |
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Cost-Benefit Considerations |
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277 | (2) |
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IT-Enabled Systems of Revenue and Cash Collection Processes (Study Objective 5) |
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279 | (2) |
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E-Business Systems and the Related Risks and Controls (Study Objective 6) |
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281 | (3) |
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Security and Confidentiality Risks |
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283 | (1) |
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Processing Integrity Risks |
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283 | (1) |
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284 | (1) |
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Electronic Data Interchange (EDI) Systems and the Risks and Controls (Study Objective 7) |
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284 | (4) |
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Point Of Sale (POS) Systems and the Related Risks and Controls (Study Objective 8) |
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288 | (1) |
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Ethical Issues Related to Revenue Processes (Study Objective 9) |
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289 | (3) |
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Corporate Governance in Revenue Processes (Study Objective 10) |
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292 | (1) |
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Summary of Study Objectives |
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292 | (2) |
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294 | (1) |
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294 | (12) |
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294 | (2) |
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296 | (1) |
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296 | (1) |
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297 | (5) |
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302 | (4) |
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Solutions to Concept Check |
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306 | (3) |
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9 Expenditures Processes and Controls-Purchases |
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309 | (59) |
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Introduction to Expenditures Processes (Study Objective 1) |
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309 | (3) |
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Purchasing Processes (Study Objective 2) |
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312 | (10) |
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Risks and Controls in the Purchasing Process (Study Objective 2, continued) |
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322 | (4) |
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Authorization of Transactions |
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322 | (1) |
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322 | (1) |
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Adequate Records and Documents |
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323 | (1) |
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Security of Assets and Documents |
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324 | (1) |
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Independent Checks and Reconciliation |
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324 | (1) |
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Cost-Benefit Considerations |
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324 | (2) |
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Purchase Return Process (Study Objective 3) |
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326 | (4) |
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Risks and Controls in the Purchase Return Processes (Study Objective 3, continued) |
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330 | (2) |
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Authorization of Transactions |
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330 | (1) |
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330 | (1) |
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Adequate Records and Documents |
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330 | (1) |
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Security of Assets and Documents |
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331 | (1) |
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Independent Checks and Reconciliation |
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331 | (1) |
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Cost-Benefit Considerations |
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331 | (1) |
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Cash Disbursement Processes (Study Objective 4) |
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332 | (6) |
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Risks and Controls in the Cash Disbursement Processes (Study Objective 4, continued) |
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338 | (3) |
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Authorization of Transactions |
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338 | (1) |
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339 | (1) |
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Adequate Records and Documents |
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339 | (1) |
|
Security of Assets and Documents |
|
|
339 | (1) |
|
Independent Checks and Reconciliation |
|
|
339 | (1) |
|
Cost-Benefit Considerations |
|
|
340 | (1) |
|
IT Systems of Expenditures and Cash Disbursement Processes (Study Objective 5) |
|
|
341 | (2) |
|
Computer-Based Matching (Study Objective 6) |
|
|
343 | (1) |
|
Risks and Controls in Computer-Based Matching (Study Objective 6, continued) |
|
|
344 | (1) |
|
Security and Confidentiality Risks |
|
|
344 | (1) |
|
Processing Integrity Risks |
|
|
345 | (1) |
|
|
|
345 | (1) |
|
Evaluated Receipt Settlement (Study Objective 7) |
|
|
345 | (1) |
|
Risks and Controls in Evaluated Receipt Settlement (Study Objective 7, continued) |
|
|
346 | (1) |
|
Security and Confidentiality |
|
|
347 | (1) |
|
|
|
347 | (1) |
|
|
|
347 | (1) |
|
E-Business and Electronic Data Interchange (EDI) (Study Objective 8) |
|
|
347 | (1) |
|
Risks and Controls in E-Business and EDI (Study Objective 8, continued) |
|
|
348 | (2) |
|
Security and Confidentiality |
|
|
348 | (1) |
|
|
|
349 | (1) |
|
|
|
350 | (1) |
|
E-Payables (Study Objective 9) |
|
|
350 | (1) |
|
Procurement Cards (Study Objective 10) |
|
|
351 | (1) |
|
Ethical Issues Related to Expenditures Processes (Study Objective 11) |
|
|
351 | (2) |
|
Corporate Governance in Expenditure Processes (Study Objective 12) |
|
|
353 | (1) |
|
Summary of Study Objectives |
|
|
354 | (2) |
|
|
|
356 | (1) |
|
|
|
357 | (9) |
|
|
|
357 | (1) |
|
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358 | (1) |
|
|
|
359 | (1) |
|
|
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359 | (3) |
|
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362 | (4) |
|
Solutions to Concept Check |
|
|
366 | (2) |
|
10 Expenditures Processes and Controls-Payroll and Fixed Assets |
|
|
368 | (43) |
|
Introduction to Payroll and Fixed Asset Processes (Study Objective 1) |
|
|
368 | (4) |
|
Payroll Processes (Study Objective 2) |
|
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372 | (8) |
|
Risks and Controls in the Payroll Processes (Study Objective 3) |
|
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380 | (2) |
|
Authorization of Transactions |
|
|
380 | (1) |
|
|
|
381 | (1) |
|
Adequate Records and Documents |
|
|
381 | (1) |
|
Security of Assets and Documents |
|
|
381 | (1) |
|
Independent Checks and Reconciliation |
|
|
382 | (1) |
|
Cost-Benefit Considerations |
|
|
382 | (1) |
|
IT Systems of Payroll Processes (Study Objective 4) |
|
|
382 | (3) |
|
Fixed Assets Processes (Study Objective 5) |
|
|
385 | (8) |
|
|
|
385 | (4) |
|
|
|
389 | (1) |
|
|
|
390 | (3) |
|
Risks and Controls in Fixed Assets Processes (Study Objective 6) |
|
|
393 | (3) |
|
Authorization of Transactions |
|
|
393 | (1) |
|
|
|
394 | (1) |
|
Adequate Records and Documents |
|
|
394 | (1) |
|
Security of Assets and Documents |
|
|
394 | (1) |
|
Independent Checks and Reconciliation |
|
|
394 | (1) |
|
Cost-Benefit Considerations |
|
|
395 | (1) |
|
IT Systems of Fixed Assets Processes (Study Objective 7) |
|
|
396 | (2) |
|
Ethical Issues Related to Payroll and Fixed Assets Processes (Study Objective 8) |
|
|
398 | (2) |
|
Corporate Governance in Payroll and Fixed Assets Processes (Study Objective 9) |
|
|
400 | (2) |
|
Summary of Study Objectives |
|
|
402 | (1) |
|
|
|
403 | (1) |
|
|
|
403 | (6) |
|
|
|
403 | (2) |
|
|
|
405 | (1) |
|
|
|
405 | (1) |
|
|
|
406 | (1) |
|
|
|
407 | (2) |
|
Solutions to Concept Check |
|
|
409 | (2) |
|
11 Conversion Processes and Controls |
|
|
411 | (30) |
|
Basic Features of Conversion Processes (Study Objective 1) |
|
|
411 | (3) |
|
Components of the Logistics Function (Study Objective 2) |
|
|
414 | (8) |
|
|
|
414 | (2) |
|
|
|
416 | (2) |
|
|
|
418 | (4) |
|
Cost Accounting Reports Generated by Conversion Processes (Study Objective 3) |
|
|
422 | (1) |
|
Risks and Controls in Conversion Processes (Study Objective 4) |
|
|
423 | (3) |
|
Authorization of Transactions |
|
|
423 | (1) |
|
|
|
423 | (1) |
|
Adequate Records and Documents |
|
|
424 | (1) |
|
Security of Assets and Documents |
|
|
424 | (1) |
|
Independent Checks and Reconciliation |
|
|
424 | (1) |
|
Cost-Benefit Considerations |
|
|
425 | (1) |
|
IT Systems of Conversion Processes (Study Objective 5) |
|
|
426 | (4) |
|
Ethical Issues Related to Conversion Processes (Study Objective 6) |
|
|
430 | (1) |
|
Corporate Governance in Conversion Processes (Study Objective 7) |
|
|
431 | (1) |
|
Summary of Study Objectives |
|
|
431 | (1) |
|
|
|
432 | (1) |
|
|
|
433 | (6) |
|
|
|
433 | (1) |
|
|
|
434 | (1) |
|
|
|
435 | (1) |
|
|
|
436 | (1) |
|
|
|
436 | (3) |
|
Solutions to Concept Check |
|
|
439 | (2) |
|
12 Administrative Processes and Controls |
|
|
441 | (27) |
|
Introduction to Administrative Processes (Study Objective 1) |
|
|
441 | (3) |
|
Source of Capital Processes (Study Objective 2) |
|
|
444 | (1) |
|
Investment Processes (Study Objective 3) |
|
|
445 | (2) |
|
Risks and Controls in Capital and Investment Processes (Study Objective 4) |
|
|
447 | (1) |
|
General Ledger Processes (Study Objective 5) |
|
|
448 | (3) |
|
Risks and Controls in General Ledger Processes (Study Objective 6) |
|
|
451 | (6) |
|
Authorization of Transactions |
|
|
451 | (2) |
|
|
|
453 | (3) |
|
Adequate Records and Documents |
|
|
456 | (1) |
|
Security of the General Ledger and Documents |
|
|
456 | (1) |
|
Independent Checks and Reconciliation |
|
|
456 | (1) |
|
Reporting as an Output of the General Ledger Processes (Study Objective 7) |
|
|
457 | (2) |
|
|
|
457 | (1) |
|
|
|
458 | (1) |
|
Ethical Issues Related to Administrative Processes and Reporting (Study Objective 8) |
|
|
459 | (2) |
|
Unethical Management Behavior in Capital Sources and Investing |
|
|
460 | (1) |
|
Internal Reporting of Ethical Issues |
|
|
461 | (1) |
|
Corporate Governance in Administrative Processes and Reporting (Study Objective 9) |
|
|
461 | (1) |
|
Summary of Study Objectives |
|
|
462 | (2) |
|
|
|
464 | (1) |
|
|
|
464 | (3) |
|
|
|
464 | (1) |
|
|
|
465 | (1) |
|
|
|
466 | (1) |
|
|
|
466 | (1) |
|
|
|
466 | (1) |
|
Solutions to Concept Check |
|
|
467 | (1) |
| Module 4 IT Infrastructure To Enable Processes: The hardware, software, and systems that support business processes. |
|
|
|
|
468 | (34) |
|
The Need for Data Collection and Storage (Study Objective 1) |
|
|
468 | (2) |
|
Storing and Accessing Data (Study Objective 2) |
|
|
470 | (2) |
|
|
|
471 | (1) |
|
|
|
471 | (1) |
|
Data Processing Techniques (Study Objective 3) |
|
|
472 | (1) |
|
Databases (Study Objective 4) |
|
|
473 | (4) |
|
|
|
475 | (2) |
|
The Need for Normalized Data (Study Objective 5) |
|
|
477 | (3) |
|
Trade-Offs in Database Storage |
|
|
479 | (1) |
|
Use of a Data Warehouse to Analyze Data (Study Objective 6) |
|
|
480 | (3) |
|
|
|
481 | (1) |
|
|
|
481 | (1) |
|
|
|
481 | (1) |
|
Cleanse, or Scrub, the Data |
|
|
482 | (1) |
|
|
|
483 | (1) |
|
Data Analysis Tools (Study Objective 7) |
|
|
483 | (2) |
|
|
|
483 | (1) |
|
|
|
484 | (1) |
|
Distributed Data Processing (Study Objective 8) |
|
|
485 | (2) |
|
|
|
486 | (1) |
|
Cloud-Based Databases (Study Objective 9) |
|
|
487 | (2) |
|
Big Data and Data Analytics (Study Objective 10) |
|
|
489 | (1) |
|
IT Controls for Data and Databases (Study Objective 11) |
|
|
490 | (1) |
|
Ethical Issues Related to Data Collection and Storage (Study Objective 12) |
|
|
491 | (4) |
|
Ethical Responsibilities of the Company |
|
|
491 | (2) |
|
Ethical Responsibilities of Employees |
|
|
493 | (1) |
|
Ethical Responsibilities of Customers |
|
|
494 | (1) |
|
Summary of Study Objectives |
|
|
495 | (1) |
|
|
|
496 | (1) |
|
|
|
497 | (4) |
|
|
|
497 | (1) |
|
|
|
498 | (1) |
|
|
|
498 | (1) |
|
|
|
499 | (1) |
|
|
|
500 | (1) |
|
Solutions to Concept Check |
|
|
501 | (1) |
|
14 E-Commerce and E-Business |
|
|
502 | (35) |
|
Introduction to E-Commerce and E-Business (Study Objective 1) |
|
|
502 | (2) |
|
The History of the Internet (Study Objective 2) |
|
|
504 | (2) |
|
The Physical Structure and Standards of The Internet (Study Objective 3) |
|
|
506 | (4) |
|
|
|
506 | (2) |
|
The Common Standards of the Internet |
|
|
508 | (2) |
|
E-Commerce and its Benefits (Study Objective 4) |
|
|
510 | (4) |
|
Benefits and Disadvantages of E-Commerce for the Customer |
|
|
511 | (1) |
|
Benefits and Disadvantages of E-Commerce for the Business |
|
|
512 | (1) |
|
The Combination of E-Commerce and Traditional Commerce |
|
|
513 | (1) |
|
Privacy Expectations in E-Commerce (Study Objective 5) |
|
|
514 | (1) |
|
E-Business and IT Enablement (Study Objective 6) |
|
|
515 | (4) |
|
B2B: A Part of E-Business |
|
|
518 | (1) |
|
E-Business Enablement Examples (Study Objective 7) |
|
|
519 | (2) |
|
Intranets and Extranets to Enable E-Business (Study Objective 8) |
|
|
521 | (2) |
|
Internal Controls for the Internet, Intranets, and Extranets (Study Objective 9) |
|
|
523 | (1) |
|
XML and XBRL as Tools to Enable E-Business (Study Objective 10) |
|
|
524 | (3) |
|
|
|
524 | (2) |
|
XBRL for Financial Statement Reporting |
|
|
526 | (1) |
|
Ethical Issues Related to E-Business and E-Commerce (Study Objective 11) |
|
|
527 | (2) |
|
Summary of Study Objectives |
|
|
529 | (1) |
|
|
|
530 | (1) |
|
|
|
531 | (3) |
|
|
|
531 | (1) |
|
|
|
532 | (1) |
|
|
|
532 | (1) |
|
|
|
533 | (1) |
|
|
|
533 | (1) |
|
Solutions to Concept Check |
|
|
534 | (3) |
| Index |
|
537 | |
