Page 7 - Accounting Information Systems
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vi Contents
Computer-Based Systems 51
DOCUMENTATION TECHNIQUES 53
Data Flow Diagrams and Entity Relationship Diagrams 53
System Flowcharts 57
Program Flowcharts 64
Record Layout Diagrams 67
COMPUTER-BASED ACCOUNTING SYSTEMS 67
Differences between Batch and Real-Time Systems 68
Alternative Data Processing Approaches 69
Batch Processing Using Real-Time Data Collection 71
Real-Time Processing 74
DATA CODING SCHEMES 74
A System without Codes 74
ASystemwithCodes 76
Numeric and Alphabetic Coding Schemes 76
SUMMARY 79
APPENDIX 80
Chapter 3 Ethics, Fraud, and Internal Control 111
ETHICAL ISSUES IN BUSINESS 112
Business Ethics 112
Computer Ethics 112
Sarbanes-Oxley Act and Ethical Issues 116
FRAUD AND ACCOUNTANTS 117
Definitions of Fraud 117
The Fraud Triangle 118
Financial Losses from Fraud 119
The Perpetrators of Frauds 120
Fraud Schemes 122
INTERNAL CONTROL CONCEPTS AND TECHNIQUES 128
SAS 78/COSO Internal Control Framework 132
SUMMARY 137
Part II Transaction Cycles and Business Processes
151
Chapter 4 The Revenue Cycle 153
THE CONCEPTUAL SYSTEM 154
Overview of Revenue Cycle Activities 154
Sales Return Procedures 160
Cash Receipts Procedures 163
