Week 1
Entity, anything about which the organization wishes to
store data (e.g. at an university, one entity would be the
student). Fields, where information about the attributes
of an entity (e.g. student number and birth date) are stored.
Record, all the fields containing data about one entity (e.g.
one student). Each intersecting row and column is a field
within a record, of which the contents are called data value.
File, a set of all related records (e.g. student file).
Accounting information system, AIS, a system that
collects, records, stores and processes data to produce information for decision makers.
Consists of:
- Mensen
- Procedures & instructies
- IT infrastructure
- Gegevens
- Software
- Interne controle en veiligheidsmaatregelen
Toegevoegde waarde van een AIS / Voordelen goed AIS:
1. Improving efficiency
2. Improving decision-making
3. Sharing knowledge
4. Improving quality and reducing cost of products
5. Improving efficiency and effectiveness of the supply-chain
6. Improving internal control structure
Characteristics of useful information (onthoud via: VACTURR): Verifiable, Accessible, Complete, Timely,
Understandable, Relevant, Reliable.
Variation in the degree of structure used to make decisions:
1. Structured: repetitive & routine, can be delegated to lower level employees
2. Semi-structured: incomplete rules, require subjective assessment
3. Non-structured: non-recurring and non-routine, require a great deal of subjective assessment
Data processing cycle:
- Data input
- Data storage
- Data processing
- Information output
Problemen bij proliferation master files:
- Dezelfde informatie opgeslagen in meerdere master files.
- Moeilijk om een organization-wide view te krijgen van de data.
- Inconsistency between master files.
Database, a set of interrelated, centrally coordinated files. Stored with as little data redundancy as
possible. Advantages database (Onthoud via: MRI SII):
- Minimal data redundancy and inconsistencies
- Data sharing
- Data independence
- Data integration
- Cross-functional analysis
DBMS, the program that manages and controls the data and the interfaces between the data and the
application programs. Languages: Definition (DDL), Query (DQL) and Manipulation (DML).
Data warehouse, very large databases containing detailed and summarized data for a number of
years that are used for analysis.
, Data mining, using sophisticated statistical analysis to discover hypothesized relationships in the
data.
ERP system, integrated cross-functional system containing selectable software modules that address
a wide range of operational activities (fully automated). Integrate several business procedures,
applications and departments while sharing one database. Are modular and integrate Financial, HRM,
Revenue, Disbursement, Production etc..
Advantages ERP system Disadvantages
Provides an integrated, single view of the organization’s data and financial situation Cost
Data input is captured once, instead of multiple times Time
Management gain greater visibility into every area of the enterprise Changes to business processes
The organization gains better access control Complexity
Procedures and reports are standardized across business units Resistance
Customer service improves as employees can quickly access orders
Manufacturing plants receive new orders in real time
Data verwerkingstypes (CRUD: Create, Reading, Updating and Deleting):
- Periodically (batch-processing)
- Real-time processing
Week 2
Beschrijvingstechnieken:
- DFD, focus op gegevensstomen tussen processen, bronnen, bestemmingen en
gegevensopslag.
- Flowcharts, input en output, activiteiten, gegevensopslag en besluitvormingsmomenten.
Verschijningsvormen: document-, system- of program flowchart.
Interne controle, de controle op de oordeelsvorming en activiteiten van anderen, voor zover die
controle ten behoeve van de leiding van de betrokken huishouding door of namens die leiding wordt
gevoerd. Waarom controle:
- Risico’s die het AIS of de organisatie bedreigen
- Het geldbedrag dat kan worden verloren te gevolgen van het optreden van het risico noemen
we exposure
- De waarschijnlijkheid dat het risico optreedt
2 categorieën van interne controle:
- General controls, make sure an organization’s control environment is stable and well
managed (e.g. security).
- Application controls, prevent, detect and correct transaction errors and fraud in application
programs.
Internal control, a process, effected by an entity’s board of directors, management and other
personnel, designed to provide reasonable assurance regarding the achievement of objectives in the
following categories:
- Effectiveness and efficiency of operations
- Reliability of financial reporting
- Compliance with applicable laws and regulations
Negatieve invloeden op controle:
- Samenspanning
- Beperkingen in de kwaliteit van de oordeelsvorming van medewerkers
- Het niet werken van het systeem (bijv. door niet begrijpen van instructies of ziekte van
controleurs)
- Kosten/baten afwegingen
Soort interne controlemaatregelen:
- Preventive, detect problems before they arise (expensive)
- Detective, discover problems that are not prevented
