Includes index.

Introduction to AIS – Foundational concepts of the AIS – Fraud, Ethics, and Internal Control – Internal Controls and risks in IT systems –IT Governance – Enterprise Resource Planning (ERP) systems – Auditing Information Technology-Based Processes – Revenue and Cash collection Processes and Controls – Expenditures Processes and Controls-Purchases – Expenditures Processes and Controls-Payroll and Fixed Assets – Conversion Processes and Controls – Administrative Processes and Controls – Data and Databases – E-Commerce, E-Business, and Digital Transformation

"Organizations have many different business processes, such as completing a sale, purchasing raw materials, paying employees, and paying vendors. Each business process has either a direct or an indirect effect on the financial status of the organization. For example, completing a sale directly increases cash or other assets, while paying employees directly reduces cash or increases liabilities. Purchasing new, efficient equipment also directly affects assets and/or liability accounts; yet this transaction is also expected to indirectly increase sales and assets, as it provides for increased productivity and an expanded customer base. As business processes occur, the accounting information system must capture and record the related accounting information. All of the possible business processes would be too numerous to list"--