PART FIVE
SPECIAL TOPICS IN ACCOUNTING INFORMATION SYSTEMS
CHAPTER 12Information Technology Auditing
CHAPTER 13Developing and Implementing Effective Accounting Information Systems
The primary emphasis throughout this textbook has been the influence of technology on AISs. These final four chapters of the book highlight specific areas of technology that affect accountants, and should therefore be particularly interesting to accounting students.
Chapters 9, 10, and 11 of this book emphasized information systems security and control. Chapter 12 continues this discussion by analyzing important auditing activities associated with computerized AISs and discussing the role of the IT auditor. The chapter also describes topics of interest to IT auditors today, including IT governance, auditing for fraud, the Sarbanes-Oxley Act of 2002, and third-party information systems reliability assurance.
Chapter 13 describes the process of developing and implementing effective AISs. The process is not much different from implementing any type of IT, and it often follows the traditional systems development life cycle. The chapter describes each phase of this cycle, emphasizes the special nature of AISs, and identifies the accountant’s role in systems development and implementation.
Chapter 14 discusses the impact of the Internet and electronic commerce on accountants. As an increasing number of business organizations ...
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