TEST BANK FOR Accounting Information
Systems: Connecting Careers, Systems, and
Analytics 1st Edition by Arline A. Savage ,
Danielle Brannock All Chapters 1-19 Covered
With Questions,Answers,Rationales And
Case Study
,
, TABLE OF CONTENT
Part I: Foundations of AIS
1 Accounting as Information
1.1 Why Is Accounting Information Important? 1-2
1.2 How Have Accounting Information Systems Evolved? 1-12
1.3 How Does Management Use Information? 1-18
1.4 What Is the Relationship Between Accounting and Data Analytics? 1-23
2 Risks and Risk Assessments
2.1 How Do We Understand Risk? 2-2
2.2 What Are the Types of Risks? 2-7
2.3 How Do We Prioritize Risk? 2-13
2.4 How Do We Respond to Risk? 2-18
3 Risk Management and Internal Controls
3.1 How Do Internal Controls Mitigate Risk? 3-2
3.2 How Are Controls Classified? 3-8
3.3 How Do We Assess Internal Controls? 3-16
3.4 Why Are Internal Control Frameworks Important? 3-21
4 Software and Systems
4.1 How Do Systems Capture and Process Data? 4-2
4.2 How Do Startups and Small Businesses Use Technology? 4-10
4.3 What Are the Characteristics of Information Systems for Growing Companies? 4-15
4.4 Why Are Enterprise Resource Planning (ERP) Systems Considered Ideal? 4-22
5 Data Storage and Analysis
5.1 What Is Data? 5-2
5.2 How Is Data Stored? 5-8
5.3 What Makes Data “Big Data”? 5-11
5.4 How Do Accounting Professionals Use Data? 5-15
6 Designing Systems and Databases
, 6.1 How Are Systems Developed? 6-2
6.2 Which Methodology Should Be Used? 6-9
6.3 What Type of Database Should Be Used? 6-15
6.4 How Are Relational Databases Designed? 6-20
6.5 How Do We Interact with Data in a Database? 6-29
7 Emerging and Disruptive Technologies
7.1 How Do Companies Approach Emerging and Disruptive Technologies? 7-2
7.2 How Do Disruptive Technologies Provide Business Opportunities? 7-7
7.3 How Does Robotic Process Automation (RPA) Benefit Accounting Professionals? 7-12
7.4 What Is Blockchain? 7-23
7.5 Why Should Accountants Care About Blockchain? 7-30
8 Documenting Systems and Processes
8.1 Why Do We Document Systems and
8.2 How Do We Know Which Type of Documentation to Use? 8-6
8.3 How Do Flowcharts Illustrate Systems or Business Processes? 8-12
8.4 How Do Data Flow Diagrams Show Information Flow? 8-19
Part II: Business Processes
9 Human Resources and Payroll Processes
9.1 How Are Human Resources and Payroll Related? 9-2
9.2 How Are New Employees Hired? 9-6
9.3 What Happens When an Employee Is Terminated? 9-13
9.4 How Do We Compensate Employees for Their Work? 9-19
9.5 How Can Human Resources and Payroll Data Be Used to Identify Risks? 9-28
10 Purchasing and Payments Processes
10.1 What Is the Relationship Between Purchasing, Inventory Management, and Supply Chain
Management? 10-2
10.2 How Are Inventory and Other Goods and Services Purchased? 10-9
10.3 What Makes Fixed Assets Unique to Purchasing and Payments? 10-17
10.4 How Do We Evaluate the Credit Payments Process? 10-24
10.5 How Does the AIS Capture Purchasing and Payments Data? 10-28
11 Conversion Processes
Systems: Connecting Careers, Systems, and
Analytics 1st Edition by Arline A. Savage ,
Danielle Brannock All Chapters 1-19 Covered
With Questions,Answers,Rationales And
Case Study
,
, TABLE OF CONTENT
Part I: Foundations of AIS
1 Accounting as Information
1.1 Why Is Accounting Information Important? 1-2
1.2 How Have Accounting Information Systems Evolved? 1-12
1.3 How Does Management Use Information? 1-18
1.4 What Is the Relationship Between Accounting and Data Analytics? 1-23
2 Risks and Risk Assessments
2.1 How Do We Understand Risk? 2-2
2.2 What Are the Types of Risks? 2-7
2.3 How Do We Prioritize Risk? 2-13
2.4 How Do We Respond to Risk? 2-18
3 Risk Management and Internal Controls
3.1 How Do Internal Controls Mitigate Risk? 3-2
3.2 How Are Controls Classified? 3-8
3.3 How Do We Assess Internal Controls? 3-16
3.4 Why Are Internal Control Frameworks Important? 3-21
4 Software and Systems
4.1 How Do Systems Capture and Process Data? 4-2
4.2 How Do Startups and Small Businesses Use Technology? 4-10
4.3 What Are the Characteristics of Information Systems for Growing Companies? 4-15
4.4 Why Are Enterprise Resource Planning (ERP) Systems Considered Ideal? 4-22
5 Data Storage and Analysis
5.1 What Is Data? 5-2
5.2 How Is Data Stored? 5-8
5.3 What Makes Data “Big Data”? 5-11
5.4 How Do Accounting Professionals Use Data? 5-15
6 Designing Systems and Databases
, 6.1 How Are Systems Developed? 6-2
6.2 Which Methodology Should Be Used? 6-9
6.3 What Type of Database Should Be Used? 6-15
6.4 How Are Relational Databases Designed? 6-20
6.5 How Do We Interact with Data in a Database? 6-29
7 Emerging and Disruptive Technologies
7.1 How Do Companies Approach Emerging and Disruptive Technologies? 7-2
7.2 How Do Disruptive Technologies Provide Business Opportunities? 7-7
7.3 How Does Robotic Process Automation (RPA) Benefit Accounting Professionals? 7-12
7.4 What Is Blockchain? 7-23
7.5 Why Should Accountants Care About Blockchain? 7-30
8 Documenting Systems and Processes
8.1 Why Do We Document Systems and
8.2 How Do We Know Which Type of Documentation to Use? 8-6
8.3 How Do Flowcharts Illustrate Systems or Business Processes? 8-12
8.4 How Do Data Flow Diagrams Show Information Flow? 8-19
Part II: Business Processes
9 Human Resources and Payroll Processes
9.1 How Are Human Resources and Payroll Related? 9-2
9.2 How Are New Employees Hired? 9-6
9.3 What Happens When an Employee Is Terminated? 9-13
9.4 How Do We Compensate Employees for Their Work? 9-19
9.5 How Can Human Resources and Payroll Data Be Used to Identify Risks? 9-28
10 Purchasing and Payments Processes
10.1 What Is the Relationship Between Purchasing, Inventory Management, and Supply Chain
Management? 10-2
10.2 How Are Inventory and Other Goods and Services Purchased? 10-9
10.3 What Makes Fixed Assets Unique to Purchasing and Payments? 10-17
10.4 How Do We Evaluate the Credit Payments Process? 10-24
10.5 How Does the AIS Capture Purchasing and Payments Data? 10-28
11 Conversion Processes
