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ACC 3520 Class #2 Ch 1 – Introduction to AIS

ACC 3520 Class #2

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ACC 3520 Class #2. Ch 1 – Introduction to AIS. Day 2 Agenda Ch 1 Introduction. Syllabus questions? What is an AIS? Business Processes, Internal Controls, and Enterprise Systems. Big Picture of AIS. Understanding IS ( ch 1 – 3) AIS / Enterprise Systems / E-business - PowerPoint PPT Presentation

Text of ACC 3520 Class #2

IS Security & Control - Day 1

ACC 3520Class #2Ch 1 Introduction to AIS

ACC 3520 - AIS2Syllabus questions?

What is an AIS? Business Processes, Internal Controls, and Enterprise Systems

Day 2 Agenda Ch 1 IntroductionACC 3520 - AIS8/31/2009Dr. Del DeVries211Big Picture of AISUnderstanding IS (ch 1 3)AIS / Enterprise Systems / E-businessOrganizing & 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 MatrixBusiness Processes (ch 10 15)ACC 3520 - AIS3ACC 3520 - AIS4Textbook ThemesEnterprise systems integrate the business process functionality and information from all of an organizations functional areas, such as marketing and sales, cash receipts, purchasing, cash disbursements, human resources, production and logistics, and business reporting (including financial reporting).E-Businessuse of networks to undertake business processesInternal control a system of integrated elements that provide reasonable assurance that a business will reach its business process goalsACC 3520 - AIS8/31/2009Dr. Del DeVries45Overview1500s ItalyEntrepreneurSail to China for silkSell goodsEntrepreneur Script - the Merchant of Venice

Spring 20055776Entrepreneur Script the big picture!

Source: McCarthy & Geerts 19947Entrepreneur Script, cont.Purchase boatHire deck handSail to ChinaPurchase silkSail back to ItalyPay deck handSell silk8Entrepreneur Script, cont.

Spring 20058Implications for understanding the big picture of accountingBusiness processesAccounting informationBusiness informationUses of information technology / systemsRole of accounting in this?9Elements in the Study of AIS

10Accounting Systems and SubsystemsA 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.

11Information System ModelAn 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.12Information System Model

13Purpose of AISCollect, process and report information related to the financial aspects of business eventsOften integrated and indistinguishable from overall information systemLike the IS, the AIS may be divided into components based on the operational functions supported.14Comparison of Manual and Automated Systems


A Business Process16Information Qualities

17Accountants RoleDesigner application of accounting principles, auditing, information systems, and systems development.User participate in design.Auditor provide audit and assurance services.18Learning ObjectivesAppreciate the complex, dynamic environment in which accounting is practiced.Know the relationship between the AIS and the organizations 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 accountants role in relation to the current environment for the AIS.Understand how to use this textbook effectively to learn AIS.Enterprise Risk Management & Internal ControlsEnterprise Information Systems

Business Processes

VendorsCustomersACC 3520 - AIS20Next?Chapter 2 Enterprise systems