Accounting Information Systems: The Processes and Controls, 2nd Edition

CHAPTER 12

Administrative Processes and Controls

STUDY OBJECTIVES

This chapter will help you gain an understanding of the following concepts:

An introduction to administrative processes

Source of capital processes

Investment processes

Risks and controls in capital and investment processes

General ledger processes

Risks and controls in general ledger processes

Reporting as an output of the general ledger processes

Ethical issues related to administrative processes and reporting

Corporate governance in administrative processes and reporting

THE REAL WORLD

All but the smallest organizations ...