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Find more at http://www.downloadslide.com Find more at http://www.downloadslide.com Accounting Information Systems Find more at http://www.downloadslide.com This page intentionally left blank Find more at http://www.downloadslide.com Accounting Information Systems Thirteenth Edition Marshall B. Romney Brigham Young University Paul John Steinbart Arizona State University Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam CapeTown Dubai London Madrid Milan Munich Paris Montréal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Find more at http://www.downloadslide.com Editor in Chief: Donna Battista Acquisitions Editor: Ellen Geary Editorial Assistant: Christine Donovan Director of Marketing: Maggie Moylan Leen Marketing Manager: Alison Haskins Team Lead, Project Management: Jeff Holcomb Senior Production Project Manager: Liz Napolitano Manager, Rights & Permissions Manager: Michael Joyce Rights & Permissions Coordinator: Samantha Graham Senior Manufacturing Buyer: Carol Melville Interior Designer: Liz Harasymcuk Cover Designer: Laura Gardner, Creative Circle Cover Art: Roman Okopny/iStock Vectors/Getty Images Full-Service Project Management: Jen Carley, PreMediaGlobal, Inc. Composition: PreMediaGlobal. Inc. Printer/Binder: Courier/Kendallville Cover Printer: Lehigh-Phoenix Color/Hagerstown Typeface: 10/12 Times Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text. Photo Credits: Laptop icon, throughout book: Zentilia/Shutterstock; Blue eye icon, throughout book: Sam D. Cruz/Shutterstock; pp. i, iii (top), 1, 3, 25, 49, 83: Ian Dagnall/Alamy; pp. i, iii (bottom), 121, 123, 151, 189, 229, 261, 287, 311: ViewApart/Fotolia; pp. 337, 339, 379, 415, 443, 471: Image Source/Getty Images; pp. 587, 589, 623, 651: Radius Images/Alamy. Microsoft and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published as part of the services for any purpose. All such documents and related graphics are provided “as is” without warranty of any kind. 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Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the designations have been printed in initial caps or all caps. Library of Congress Cataloging-in-Publication Data Romney, Marshall B. Accounting information systems / Marshall B. Romney, Brigham Young University, Paul J. Steinbart, Arizona State University. — Thirteenth Edition.    pages cm Includes index. ISBN 978-0-13-342853-7 (alk. paper) 1. Accounting—Data processing. 2. Information storage and retrieval systems—Accounting. I. Steinbart, Paul John. II. Title. HF5679.R6296 2014 657.0285—dc23 2013044830 10 9 8 7 6 5 4 3 2 1 ISBN 10: 0-13-342853-2 ISBN 13: 978-0-13-342853-7 Find more at http://www.downloadslide.com Brief Contents Preface  xix PART I Conceptual Foundations of Accounting Information Systems  1 Chapter 1 Accounting Information Systems: An Overview   2 Chapter 2 Overview of Transaction Processing and Enterprise ­Resource Planning Systems   24 Chapter 3 Systems Documentation Techniques   48 Chapter 4 Relational Databases  82 PART II Control and Audit of Accounting Information Systems  121 Chapter 5 Computer Fraud  122 Chapter 6 Computer Fraud and Abuse Techniques   150 Chapter 7 Control and Accounting Information Systems   188 Chapter 8 Controls for Information Security   228 Chapter 9 Confidentiality and Privacy Controls   260 Chapter 10 Processing Integrity and Availability Controls   286 Chapter 11 Auditing Computer-Based Information Systems   310 PART III Accounting Information Systems Applications   337 Chapter 12 The Revenue Cycle: Sales to Cash Collections   338 Chapter 13 The Expenditure Cycle: Purchasing to Cash Disbursements  378 Chapter 14 The Production Cycle   414 Chapter 15 The Human Resources Management and Payroll ­Cycle   442 Chapter 16 General Ledger and Reporting System   470 v Find more at http://www.downloadslide.com vi Brief Contents PART IV The REA Data Model   501 Chapter 17 Database Design Using the REA Data Model   502 Chapter 18 Implementing an REA Model in a Relational Database   534 Chapter 19 Special Topics in REA Modeling   556 PART V The Systems Development Process   587 Chapter 20 Introduction to Systems Development and Systems Analysis  588 Chapter 21 AIS Development Strategies   622 Chapter 22 Systems Design, Implementation, and Operation   650 Glossary  676 Index  697 Find more at http://www.downloadslide.com Contents Preface  xix Part I Conceptual Foundations of Accounting Information Systems  1 Chapter 1 Accounting Information Systems: An Overview   2 Introduction  3 Information Needs and Business Processes   5 Information Needs  5 Business Processes  6 Accounting Information Systems   10 How an AIS Can Add Value to an Organization   11 The AIS and Corporate Strategy   12 The Role of the AIS in the Value Chain   14 Summary and Case Conclusion   15 ■ Key Terms  16 AIS in Action: Chapter Quiz  16 ■ Discussion Questions  17 ■ Problems  18 Case 1-1 Ackoff’s Management Misinformation Systems   21 AIS in Action Solutions: Quiz Key  22 Chapter 2 Overview of Transaction Processing and Enterprise ­Resource Planning Systems   24 Introduction  25 Transaction Processing: The Data Processing Cycle   26 Data Input  26 Data Storage  27 Data Processing  33 Information Output  33 Enterprise Resource Planning (ERP) Systems   35 Summary and Case Conclusion   38 ■ Key Terms  38 AIS in Action: Chapter Quiz  38 ■ Discussion Questions  39 ■ Problems  40 Case 2-1 Bar Harbor Blueberry Farm   44 AIS in Action Solutions: Quiz Key  45 Chapter 3 Systems Documentation Techniques   48 Introduction  49 Data Flow Diagrams   50 Subdividing the DFD   52 vii Find more at http://www.downloadslide.com viii Contents Flowcharts  56 Types of Flowcharts   57 Program Flowcharts  60 Business Process Diagrams   60 Summary and Case Conclusion   64 ■ Key Terms  64 AIS in Action: Chapter Quiz  64 ■ Comprehensive Problem  65 ■ Discussion Questions  66 ■ Problems  66 Case 3-1 Dub 5  73 AIS in Action Solutions: Quiz Key  74 ■ Comprehensive Problem Solution   76 Chapter 4 Relational Databases  82 Introduction  82 Files Versus Databases  83 Using Data Warehouses for Business Intelligence   84 The Advantages of Database Systems   85 The Importance of Good Data   85 Database Systems  86 Logical and Physical Views of Data   86 Schemas  86 The Data Dictionary   88 DBMS Languages  88 Relational Databases  88 Types of Attributes  88 Designing a Relational Database for S&S, Inc.   90 Basic Requirements of a Relational Database   92 Two Approaches to Database Design   93 Creating Relational Database Queries   93 Query 1  95 Query 2  97 Query 3  98 Query 4  98 Query 5  100 Database Systems and the Future of Accounting   100 Summary and Case Conclusion   101 ■ Key Terms  102 AIS in Action: Chapter Quiz  102 ■ Comprehensive Problem  103 ■ Discussion Questions  104 ■ Problems  104 Case 4-1 Research Project  110 AIS in Action Solutions: Quiz Key  110 ■ Comprehensive Problem Solution   112 ■ Appendix: Data Normalization   114 ■ Summary  117 ■ Second Normalization Example   117 Part II Control and Audit of Accounting Information Systems  121 Chapter 5 Computer Fraud  122 Introduction  123 AIS Threats  124 Introduction to Fraud   126 Misappropriation of Assets  127 Fraudulent Financial Reporting   128 SAS No. 99: The Auditor’s Responsibility to Detect Fraud   128 Who Perpetrates Fraud and Why   129 The Fraud Triangle  129 Find more at http://www.downloadslide.com Contents Computer Fraud  134 The Rise in Computer Fraud   134 Computer Fraud Classifications   136 Preventing and Detecting Fraud and Abuse   138 Summary and Case Conclusion   139 ■ Key Terms  140 AIS in Action: Chapter Quiz  140 ■ Discussion Questions  141 ■ Problems  142 Case 5-1 David L. Miller: Portrait of a White-Collar Criminal   144 Case 5-2 Heirloom Photo Plans   145 AIS in Action Solutions: Quiz Key  147 Chapter 6 Computer Fraud and Abuse Techniques   150 Introduction  150 Computer Attacks and Abuse   151 Social Engineering  159 Malware  164 Summary and Case Conclusion   173 ■ Key Terms  174 AIS in Action: Chapter Quiz  175 ■ Discussion Questions  176 ■ Problems  176 Case 6-1 Shadowcrew  184 AIS in Action Solutions: Quiz Key  185 Chapter 7 Control and Accounting Information Systems   188 Introduction  189 Why Threats to Accounting Information Systems are Increasing   189 Overview of Control Concepts   190 The Foreign Corrupt Practices and Sarbanes–Oxley Acts   191 Control Frameworks  192 Cobit Framework  192 COSO’s Internal Control Framework   194 COSO’s Enterprise Risk Management Framework   194 The Enterprise Risk Management Framework Versus the Internal Control Framework  196 The Internal Environment   196 Management’s Philosophy, Operating Style, and Risk Appetite   197 Commitment to Integrity, Ethical Values, and Competence   197 Internal Control Oversight by the Board of Directors   198 Organizational Structure  198 Methods of Assigning Authority and Responsibility   198 Human Resources Standards that Attract, Develop, and Retain Competent Individuals  198 External Influences  200 Objective Setting  200 Event Identification  201 Risk Assessment and Risk Response   201 Estimate Likelihood and Impact   202 Identify Controls  203 Estimate Costs and Benefits   203 Determine Cost/Benefit Effectiveness   203 Implement Control or Accept, Share, or Avoid the Risk   203 Control Activities  204 Proper Authorization of Transactions and Activities   204 Segregation of Duties   205 Project Development and Acquisition Controls   207 Change Management Controls   208 ix