Accounting information systems and internal control / Eddy Vaassen, Roger Meuwissen and Caren Schelleman.
2009
336 V111
Available at ITU Library&Archives
Items
Details
Call Number
336 V111
Title
Accounting information systems and internal control / Eddy Vaassen, Roger Meuwissen and Caren Schelleman.
Language
English
Author
Vaassen, E. H. J.
Added Author
Meuwissen, Roger.
Schelleman, Caren.
Schelleman, Caren.
Edition
2nd ed.
Imprint
[Hoboken, NJ] : John Wiley & Sons, 2009.
Description
x, 386 p. : ill. ; 23 cm
Summary
[Publisher description] Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control. The second edition of Accounting Information Systems and Internal Control: Places internal control in the context of other related disciplines. Discusses contemporary developments in the field of internal control. Explores the relationship between internal control and management control as means to achieve organizational control. Examines the dynamics of internal control and IT. Provides tools and techniques for documenting and evaluating internal control systems. Discusses the process approach to designing and evaluating internal control systems. Introduces the contemporary typology approach to designing and evaluating internal control systems, focusing on internal controls that are applicable in various types of organization, including trade, production, service (including knowledge intensive firms and telecoms), financial industry and governmental organizations. Illustrates practical internal control issues using articles from several major international newspapers such as the Financial Times, the Guardian, The New York Times and the Washington Post.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Organizations and their systems
Internal control
Bridging the gap between internal control and management control
The dynamics of control and it
Documenting and evaluating internal control systems
Organizational processes
The purchasing process
The inventory process
The production process
The sales process
Secondary processes
Typology of organizations
Trade organizations
Production organizations
Service organizations with a limited flow of goods
Service organizations that put space and electronic capacity at their customers' disposal
Service organizations that put knowledge and skills at their customers' disposal
Governmental and other not-for-profit organizations.
Internal control
Bridging the gap between internal control and management control
The dynamics of control and it
Documenting and evaluating internal control systems
Organizational processes
The purchasing process
The inventory process
The production process
The sales process
Secondary processes
Typology of organizations
Trade organizations
Production organizations
Service organizations with a limited flow of goods
Service organizations that put space and electronic capacity at their customers' disposal
Service organizations that put knowledge and skills at their customers' disposal
Governmental and other not-for-profit organizations.
ISBN
9780470753958
0470753951
0470753951
Location
Library Reading Room 336 V111
Record Appears in
General Collection