AIS samenvatting boeken
Romney & Steinbart + Vaassen
Week Onderwerp stof
1 basics of organisation for AIS Romney & Steinbart Ch. 1-3
Vaassen Ch. 1, 2, 3, 12-18
Reader prof. Emanuels
2 business cycles and controls Vaassen Ch. 4
3 IT controls and data Romney & Steinbart 5-10, 12-16
Vaassen Ch. 6-11
Inhoudsopgave
Week 1 basics of organisation for AIS....................................................................................................2
Romney & Steinbart Ch.1-3...............................................................................................................2
H1 intro..........................................................................................................................................2
H2 ERP systems..............................................................................................................................3
H3 Documentation.........................................................................................................................4
Vaassen Ch. 1-3, 12-18.......................................................................................................................5
H1 organisations and their systems...............................................................................................5
H2 internal controls.......................................................................................................................6
H3..................................................................................................................................................8
H12 typologies...............................................................................................................................9
H13 trade organizations.................................................................................................................9
H14 production organizations......................................................................................................10
H15 service organizations limited flow of goods..........................................................................10
H16 service organizations space and electronic..........................................................................11
H17 service organizations knowledge + skills..............................................................................11
H18 governmental/ non-profit organizations..............................................................................12
Reader: print....................................................................................................................................12
.............................................................................................................................................................12
Week 2 business cycles and controls...................................................................................................13
Vaassen Ch. 4...................................................................................................................................13
Week 3 IT controls and data................................................................................................................15
Romney & Steinbart 5-10, 12-16.....................................................................................................15
H5, H7 data analytics...................................................................................................................15
H6 transform data........................................................................................................................15
H8 fraud.......................................................................................................................................15
H9 computer fraud......................................................................................................................16
, H10 control and AIS.....................................................................................................................17
H12 privacy controls....................................................................................................................17
H13 integrity and availability controls.........................................................................................17
H14 revenue cycle........................................................................................................................17
H15 expenditure cycle.................................................................................................................18
H16 production cycle...................................................................................................................18
Vaassen Ch. 6-11..............................................................................................................................19
H6 organisation processes...........................................................................................................19
H7 purchase process....................................................................................................................20
H8 inventory process...................................................................................................................20
H9 production process.................................................................................................................21
H10 sales process.........................................................................................................................22
H11 secondary process................................................................................................................23
Week 1 basics of organisation for AIS
Romney & Steinbart Ch.1-3
H1 intro
Data = facts that are collected, recorded, stored, processed by an information system. Information is
data that have been organized and processed to provide meaning and improve decision making.
Cycles figure 1.1 and 1.2 p. 33. Each transaction cycle includes many different business
processes/activities. AIS = accounting information system = a system that collects, records, stores,
and processes data to produce information for decision makers. An AIS has 6 components: people,
procedures, data, software used to process the data, information technology infrastructure, internal
controls/security measures. Culture, info technology, strategy influence AIS. Function of AIS:
- Improve quality + reduce costs
- Improve efficiency
- Share knowledge
- Improve efficiency + effectiveness of supply chain
- Improve internal control structure
- Improve decision making
AIS also helps in the value chain. The value chain consist of 5 primary activities that directly add
value to customer:
- Inbound logistics: receive, store, distribute materials
- Operations: transform input -> output
- Outbound logistics: distribute products/service to customer
- Marketing and sales
- Service
Support activities
- Infrastructure: accounting, finance, legal, General ledger and admin that allow org to
function
, - HR
- Technology
- Purchase
H2 ERP systems
Data processing cycle: The four operations (data input,
data storage, data processing, and information output)
performed on data to generate meaningful and relevant
information.
Input can be activity/people/resource. Data for input
about activities are source documents (Sales order, Delivery ticket or bill of lading). A turnaround
document is a specific type of source document generated by the system to initiate a transaction
and is then returned to the organization after external processing.
Storage can be two types: primary and secondary memory. Primary memory is used for internally
storing and retrieving data and program instructions. It may be read only. Secondary memory is used
for permanently or semi-permanently storing data and program instructions on external devices like
hard disks, floppy disks, magnetic tape or optical disks (CD or DVD). Storages can be:
- Cumulative accounting information is stored in general and subsidiary ledgers. A general
ledger contains summary-level data for every asset, liability, equity, revenue, and expense
account. A subsidiary ledger contains detailed data for any general ledger account with
many individual subaccounts. Control account summarizes the total amounts. Data in
ledgers is organized logically using coding techniques.
- Journals
- Audit trail ->
- Computer based-storage. You have an entity (item) with attributes
(characteristics), in a field (where stored: excel). The field has
records (elements in field: kolom) where data value is in (cel). A file are related records. A
master file, like a ledger in a manual AIS, stores cumulative information about an
organization. This data do not change often. The inventory and equipment master files store
for example information about important organizational resources, a transaction file does. A
set of interrelated, centrally coordinated files is referred to as a database. For example, the
accounts receivable file might be combined with customer, sales analysis, and related files to
form a customer database.
In processing there are 4 different: CRUD
- Creating
- Reading
- Updating: You can update periodically (batch processing) or constantly (real-time processing,
no storage)
- Deleting
