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ACC 3520Class #2
Ch 1 – Introduction to AIS
ACC 3520 - AIS 2
• Syllabus questions?
• What is an AIS? • Business Processes, Internal
Controls, and Enterprise Systems
Day 2 Agenda Ch 1 Introduction
Big Picture of AIS• Understanding IS (ch 1 – 3)
– AIS / Enterprise Systems / E-business• Organizing & Managing Info (ch 4 – 6)
– DFD / Flowcharts / DBMS (Normalization, REA, relational DB, SQL)
• Enterprise Risk Mgmt (ch 7 – 9)– ERM / COSO / COBIT / Controls: Pervasive,
General, Application / Control Matrix
• Business Processes (ch 10 – 15)
ACC 3520 - AIS 3
ACC 3520 - AIS 4
Textbook Themes
• Enterprise systems— integrate the business process functionality and information from all of an organization’s functional areas, such as marketing and sales, cash receipts, purchasing, cash disbursements, human resources, production and logistics, and business reporting (including financial reporting).
• E-Business—use of networks to undertake business processes
• Internal control— a system of integrated elements that provide reasonable assurance that a business will reach its business process goals
5
• Overview– 1500’s Italy– Entrepreneur– Sail to China for silk– Sell goods
Entrepreneur Script - the Merchant of Venice
6
Entrepreneur Script – the big picture!
I get some money
I engage in value-added
exchanges
I pay back money and
live off of profit
I sell stuffI make stuffI purchase
R.M.
F.GR.M
Business Entrepreneur Script
Cash
Cash
EconomicEvent
Inside Agent
EconomicResources
EconomicEvent
EconomicResources
Inside Agent
Outside Agent
- +
Outside Agent
Labor
Give Take
Source: McCarthy & Geerts 1994
7
Entrepreneur Script, cont.
1. Purchase boat2. Hire deck hand3. Sail to China4. Purchase silk5. Sail back to Italy6. Pay deck hand7. Sell silk
8
Entrepreneur Script, cont.Get Cash
Give Cash
Get Ship
Give Cash
GetEmployeeService
Give Cash
Get Silk
Give Cash
Get Cash
Give Silk
9
Elements in the Study of AIS
10
Accounting Systems and Subsystems
• A system is a set of interdependent elements that together accomplish specific objectives.
• A subsystem is the interrelated parts that have come together, or integrated, as a single system, which we have named System 1.0.
11
Information System Model
• An information system (IS) or management information system (MIS) is a manmade system that consists of an integrated set of computer-based and manual components established to collect, store, and manage data and to provide output information to users.
• The figure on the next slide depicts the functional components of an information system.
12
Information System Model
13
Purpose of AIS
• Collect, process and report information related to the financial aspects of business events
• Often integrated and indistinguishable from overall information system
• Like the IS, the AIS may be divided into components based on the operational functions supported.
14
Comparison of Manual and Automated Systems
15A Business Process
16
Information Qualities
17
Accountant’s Role
• Designer — application of accounting principles, auditing, information systems, and systems development.
• User — participate in design.
• Auditor — provide audit and assurance services.
18
Learning Objectives• Appreciate the complex, dynamic environment
in which accounting is practiced.• Know the relationship between the AIS and the
organization’s business processes.• Know the attributes of information.• Recognize how information is used for different
types of decisions and at various levels in the organization.
• Recognize how the information system supports the management function.
• Recognize the accountant’s role in relation to the current environment for the AIS.
• Understand how to use this textbook effectively to learn AIS.
Enterprise Risk Management
& Internal Controls
Enterprise Information Systems
Business Processes
Vendors
Customers
ACC 3520 - AIS 20
Next?
• Chapter 2 – Enterprise systems
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