{"product_id":"accounting-information-systems-and-internal-control-isbn-9780470753958","title":"Accounting Information Systems and Internal Control","description":"\u003ci\u003eAccounting Information Systems and Internal Control\u003c\/i\u003e 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. \u003cp\u003eAbout the Authors vii\u003c\/p\u003e \u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART I Foundations of Internal Control 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1 Organizations and their Systems 3\u003c\/p\u003e \u003cp\u003e2 Internal Control 27\u003c\/p\u003e \u003cp\u003e3 Bridging the Gap between Internal Control and Management Control 57\u003c\/p\u003e \u003cp\u003e4 The Dynamics of Control and IT 77\u003c\/p\u003e \u003cp\u003e5 Documenting and Evaluating Internal Control Systems 119\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART II Internal Control in Various Organizational Processes 141\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6 Organizational Processes 143\u003c\/p\u003e \u003cp\u003e7 The Purchasing Process 149\u003c\/p\u003e \u003cp\u003e8 The Inventory Process 163\u003c\/p\u003e \u003cp\u003e9 The Production Process 175\u003c\/p\u003e \u003cp\u003e10 The Sales Process 187\u003c\/p\u003e \u003cp\u003e11 Secondary Processes 201\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART III Internal Control in Various Types of Organizations 213\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e12 Typology of Organizations 215\u003c\/p\u003e \u003cp\u003e13 Trade Organizations 229\u003c\/p\u003e \u003cp\u003e14 Production Organizations 247\u003c\/p\u003e \u003cp\u003e15 Service Organizations with a Limited Flow of Goods 277\u003c\/p\u003e \u003cp\u003e16 Service Organizations that Put Space and Electronic Capacity at their Customers’ Disposal 297\u003c\/p\u003e \u003cp\u003e17 Service Organizations that Put Knowledge and Skills at their Customers’ Disposal 321\u003c\/p\u003e \u003cp\u003e18 Governmental and Other Not-for-profi t Organizations 351\u003c\/p\u003e \u003cp\u003eBibliography 363\u003c\/p\u003e \u003cp\u003eGlossary 365\u003c\/p\u003e \u003cp\u003eIndex 377\u003c\/p\u003e  \u003cb\u003eEddy Vaassen\u003c\/b\u003e is Professor of Accounting Information Systems at Maastricht University and the University of Amsterdam, where he is the director of the international Executive Master of Finance and Control program. He has co-authored various texts and papers on accounting information systems, internal control, management control and auditing.  \u003cp\u003e\u003cb\u003eRoger Meuwissen\u003c\/b\u003e is Professor of Control and Auditing and the vice-dean of education at the School of Business and Economics at Maastricht University. He is co-author of several textbooks on Internal Control and Accounting Information Systems.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eCaren Schelleman\u003c\/b\u003e is an assistant Professor at Maastricht University. She develops\u003cb\u003e,\u003c\/b\u003e coordinates and teaches courses on Internal Control and Auditing at both undergraduate and graduate levels.\u003c\/p\u003e  \u003ci\u003eAccounting Information Systems and Internal Control\u003c\/i\u003e 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.  \u003cp\u003eThe second edition of Accounting Information Systems and Internal Control:\u003c\/p\u003e \u003cul type=\"disc\"\u003e \u003cli\u003ePlaces internal control in the context of other related disciplines.\u003c\/li\u003e \u003cli\u003eDiscusses contemporary developments in the field of internal control.\u003c\/li\u003e \u003cli\u003eExplores the relationship between internal control and management control as means to achieve organizational control.\u003c\/li\u003e \u003cli\u003eExamines the dynamics of internal control and IT.\u003c\/li\u003e \u003cli\u003eProvides tools and techniques for documenting and evaluating internal control systems.\u003c\/li\u003e \u003c\/ul\u003e \u003cul type=\"disc\"\u003e \u003cli\u003eDiscusses the process approach to designing and evaluating internal control systems.\u003c\/li\u003e \u003cli\u003eIntroduces 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.\u003c\/li\u003e \u003cli\u003eIllustrates 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.\u003c\/li\u003e \u003c\/ul\u003e \u003ci\u003eAccounting Information Systems and Internal Control\u003c\/i\u003e has been written for students in Accounting Information Systems and Internal Control courses at advanced undergraduate, graduate and postgraduate levels. A website accompanies the book and provides case studies, PowerPoint slides, an instructor’s manual together with questions and answers: \u003ca href=\"http:\/\/www.wileyeurope.com\/college\/vaassen\"\u003ewww.wileyeurope.com\/college\/vaassen\u003c\/a\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988654342373,"sku":"NP9780470753958","price":63.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470753958.jpg?v=1761781133","url":"https:\/\/k12savings.com\/products\/accounting-information-systems-and-internal-control-isbn-9780470753958","provider":"K12savings","version":"1.0","type":"link"}