Table of Contents

PART 1 UNDERSTANDING INFORMATION SYSTEMS
1 Introduction to Accounting Information Systems
2 Enterprise Systems
3 Electronic Business (E-Business) Systems
PART 2 ORGANIZING AND MANAGING INFORMATION
4 Documenting Information Systems
5 Database Management Systems
6 Relational Databases and SQL
PART 3 ENTERPRISE RISK MANAGEMENT
7 Controlling Information Systems: Introduction to Enterprise Risk Management and Internal Control
8 Controlling Information Systems: Introduction to Pervasive Controls
9 Controlling Information Systems: Business Process and Application Controls
PART 4 BUSINESS PROCESSES
10 The Order Entry/Sales (OE/S) Process
11 The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process
12 The Purchasing Process
13 The Accounts Payable/Cash Disbursements (AP/CD) Process
14 The Human Resources (HR) Management and Payroll Processes
15 Integrated Production Processes (IPP)
PART 5 REPORTING
16 The General Ledger and Business Reporting (GL/BR) Process
PART 6 ACQUIRING AN AIS
17 Acquiring and Implementing Accounting Information Systems
Glossary
Index

About the Author

Ulric J. (Joe) Gelinas, Jr., PhD, is Professor Emeritus at Bentley University, Waltham, Massachusetts. For PricewaterhouseCoopers, Dr. Gelinas developed and taught training programs for business processes, internal control, and IT audit. He was Senior Consultant for MIS Training Institute teaching courses in the IT Audit curriculum and taught in the University of Maastricht's International Executive Master of Finance and Control Program. Dr. Gelinas has also taught at the University of Tennessee and at Vesalius College, Vrije Universtiteit Brussel, in Brussels, Belgium. Dr. Gelinas has published articles on inter-organizational collaboration and coordination infrastructures, accounting information systems, use of technology in business education, technical communications, and information privacy. These articles have appeared in academic and practitioner journals, including the Journal of Information Systems, Issues in Accounting Education, IS Audit & Control Journal, Government Information Quarterly, Journal of Information Technology, International Journal of Technology Management, International Journal of IT Standards and Standardization Research, Journal of Information Systems Education, Technical Communications Quarterly, and IEEE Transactions on Professional Communication. In 2003, Dr. Gelinas received the Innovation in Auditing and Assurance Education Award from the American Accounting Association. He has made presentations and conducted workshops at the International Conference of the Information Systems Audit and Control Association (ISACA) and at ISACA's Computer Audit, Control, and Security (CACS) conferences as well as for other professional groups. Dr. Gelinas was a member of the U.S. expert panel that reviewed Control Objectives for Information and Related Technology (COBIT) and has conducted COBIT workshops throughout the world. Richard (Rick) Dull, PhD, CPA/CFF, CISA, CFE, is the GoMart Professor in Accounting Information Systems, and Chair of the Department of Accounting at West Virginia University in Morgantown, West Virginia. Dr. Dull has also taught at Reykjavik University, Clemson University, Indiana University-Indianapolis, and High Point University. His professional experience includes application programming with a manufacturing firm as well as audit and information systems consulting experience with a national CPA firm. He was co-founder and partner in a CPA/consulting firm where he specialized in installation and support of accounting information systems. His work on a project involving cross-departmental integration of enterprise systems earned him a Microsoft® Pinnacle Award for Excellence in Education as well as a Clemson University Board of Trustees Award for Faculty Excellence. Dr. Dull has been published in numerous academic and practitioner journals, including Journal of Information Systems, International Journal of Accounting Information Systems, Journal of Emerging Technologies in Accounting, Accounting Education: An International Journal, Issues in Accounting Education, Journal of Accountancy, CPA Journal, and Personal Financial Planning. He is a member of the American Accounting Association, American Institute of CPAs, Association of Certified Fraud Examiners, AIS Educator Association, and ISACA. He has served on the AICPA's Assurance Services Executive Committee and as President of the American Accounting Association's Accounting Information Systems and Artificial Intelligence/Emerging Technologies sections. He recently served on the AICPA's BEC Subcommittee and as editor for Journal of Information Systems, associate editor for Accounting Education: An International Journal, and editorial advisor for the Journal of Accountancy.