"Business fraud using accounting information systems" Essays and Research Papers

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    INFO 243 TERM TEST 1 PREP GENERAL AIS CONCEPTS * System – set of interdependent elements that together accomplish specific objectives * subsystem – interrelated parts that have come together‚ or integrated‚ as a single system. * IS/MIS – person made system that consists of an integrated set of computer based and manual components established to collect‚ store and manage data and to provide output info to users (hardware‚ software‚ data‚ procedure‚ people). Provides info for decision

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    Chapter 1 Foundations of Information Systems in Business ➢ Learning Objectives 1. Understand the concept of a system and how it relates to information systems 2. Explain why knowledge of information systems is important for business professionals • Identify five areas of information systems knowledge needed 3. Give examples to illustrate how business applications of information systems can support a firm’s • Business processes • Managerial

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    Information Systems in Business Functions | ….. | | | January 04 - 2011 | | Cebu Institute of Technology – University CCS 311 Management Information Systems G01 Reaction Paper #3 * RESEARCH ON THE TOPIC Accounting - The purpose of accounting is to track every financial transaction within a company‚ from dollar to multimillion dollar purchases‚ from salaries to benefits‚ to sales of every item. At the year’s end‚ the company cannot present a picture of its Financial

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    Lecture 1 Foundations Of Information Systems In Business Learning Objectives Understand the concept of a system and how it relates to information systems. Explain why knowledge of information systems is important for business professionals: Identify five areas of information systems knowledge they need. Learning Objectives Give examples to illustrate how information systems can support a firm’s business processes; managerial decision making; and strategies for competitive advantage. Provide

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    in today’s business. We also had chance to delve into what really can IT does to empower the business processes. Additionally‚ in our opinions‚ these articles also illustrate very well how IT initiates‚ facilicates‚ and enables business processes by using many examples. It makes these technical texts much easier to understand and to digest. Here is the summary of Article 2 and 3 (we couldn’t get in touch with the member who is responsible for Article 1) 1. Article 2 – Information Technology

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    An accounting information system (AIS) is a structure that a business uses to collect‚ store‚ manage‚ process‚ retrieve and report its financial data so that it can be used by accountants‚ consultants‚ business analysts‚ managers‚ chief financial officers (CFOs)‚ auditors and regulatory and tax agencies. In particular‚ specially trained accountants work with AIS to ensure the highest level of accuracy in a company’s financial transactions and recordkeeping and to make financial data easily available

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    purposes of protecting its resources against waste‚ fraud‚ or inefficient use; ensuring the reliability of accounting data; securing compliance with management policies; and evaluating the performance of all employees‚ managers and departments within the organization. The accounting system depends upon internal control procedures to ensure the reliability of accounting data. Many internal control procedures on the other hand make use of accounting data in keeping track of assets and monitoring the

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    Distinguish between a computer‚ a computer program‚ and an information system. What is the difference between data and information? The computer is one physical part of the information system. The program is what operates the computer. An information system is the physical system including computers and networks‚ software (programs)‚ people who operate the system‚ and the procedures for operating the system. Data is the basic raw element of facts‚ information is the processed data that is useful and meaningful

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    representation of information narrative when preparing a document flowchart‚ the names of organizationl departments or job functions should appear in the column headings all of the following are guidelines for preparing data flow diagrams except show the most detail in the highest level DFD the passage of the Sarbanes oxley act all of the above which of the following is not a true statement data flow diagrams and flowcharts are difficult to prepare and revise using software packages

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    and is therefore a vital part of any accounting system. For example‚ documentation describes the tasks for recording accounting data‚ the procedures that users must perform to operate computer applications‚ the processing steps that AISs follow‚ and the logical and physical flows of accounting data through the system. This chapter explains in greater detail why accountants need to understand documentation and describes some tools for diagramming complex systems. Accountants can use many different

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