Accounting Information Systems and Internal Control

By: E. H. J. Vaassen, Roger Meuwissen, Caren Schelleman

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Paperback | 8 December 2009 | Edition Number 2

At a Glance

Paperback
400 Pages

Edition Type
Revised

Dimensions(cm)
23.4 x 18.8 x 2.2

Paperback

$146.88

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Accounting Information Systems and Internal Control providescomprehensive approaches to the design and evaluation of internalcontrol systems. In doing so, it covers both the traditionalprocess approach that focuses on individual organizationalprocesses, and a contemporary typology approach that focuses ondifferent types of organizations as unique combinations oforganizational processes. In both approaches and throughout thetext, IT is considered an integral part and enabler of internalcontrol.

The second edition of Accounting Information Systems andInternal Control:

Places internal control in the context of other relateddisciplines.
Discusses contemporary developments in the field of internalcontrol.
Explores the relationship between internal control andmanagement control as means to achieve organizational control.
Examines the dynamics of internal control and IT.
Provides tools and techniques for documenting and evaluatinginternal control systems.
Discusses the process approach to designing and evaluatinginternal control systems.
Introduces the contemporary typology approach to designing andevaluating internal control systems, focusing on internal controlsthat are applicable in various types of organization, includingtrade, production, service (including knowledge intensive firms andtelecoms), financial industry and governmental organizations.
Illustrates practical internal control issues using articlesfrom several major international newspapers such as the FinancialTimes, the Guardian, The New York Times and the WashingtonPost.

Accounting Information Systems and Internal Control has beenwritten for students in Accounting Information Systems and InternalControl courses at advanced undergraduate, graduate andpostgraduate levels. A website accompanies the book and providescase studies, PowerPoint slides, an instructor’s manualtogether with questions and answers: www.wileyeurope.com/college/vaassen

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