The Evaluation of Application Controls in Accounting Software: A Short Instructional Case

2007 ◽  
Vol 21 (2) ◽  
pp. 87-98 ◽  
Author(s):  
Constance M. Lehmann ◽  
Cynthia D. Heagy ◽  
Carolyn Strand Norman
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Potential Risk ◽  
Software Package ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Central Topic ◽  
Sarbanes Oxley ◽  
Accounting Software

Internal control is a central topic in auditing and accounting information systems courses and is even more important since enactment of the Sarbanes-Oxley Act of 2002. The purpose of this case is to help students identify whether appropriate controls exist by attempting to execute unauthorized or improper transactions in a popular accounting software package. Students then compose a memo to summarize and explain the results of their transactions. This case helps students (1) identify application controls, (2) think about controls that may be weak, missing, or violated by an employee, and (3) consider and document potential risk exposures to an organization.

Towards an Understanding of Accounting Information Systems as a Discipline: A Comparative Analysis of Topical Coverage in AIS and MIS Courses

2009 ◽  
Vol 4 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Uday S. Murthy ◽  
Linda Ragland
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Management Information Systems ◽  
Accounting Information ◽  
Transaction Processing ◽  
Internal Controls ◽  
Management Information ◽  
Related Field ◽  
Accounting Information Systems ◽  
Sarbanes Oxley

Abstract The accounting information systems (AIS) discipline lacks a sense of identity relative to the closely related field of management information systems (MIS). By identifying how AIS is evolving and what makes AIS unique from MIS, the field can gain a better understanding of its importance. We analyze a sample of syllabi for the introductory AIS and MIS courses, focusing on similarities and differences between the AIS and MIS fields as reflected in the topical coverage choices made by AIS and MIS educators. We also investigate the effects of the passage of the Sarbanes-Oxley Act on topical coverage in the introductory AIS course. The findings reveal that while AIS courses have a unique focus on transaction processing and internal controls relative to MIS courses, more technical topics such as hardware and software issues and IS solutions are covered more commonly in MIS courses rather than AIS courses. We also find that AIS topical coverage has changed since the passage of the Sarbanes-Oxley Act, with a more pronounced focus on internal control and security compared to the pre-Sarbanes Oxley era. The key contribution of this paper is in providing empirical evidence in support of the “intersection view” of AIS, which asserts that while AIS and MIS have some topics in common there are also many issues unique to each field.

Internal Controls: A Compendium of Short Cases

2010 ◽  
Vol 25 (4) ◽  
pp. 741-754 ◽  
Author(s):  
Constance M. Lehmann
Keyword(s):  
Control System ◽  
Information Systems ◽  
Internal Control ◽  
New Technology ◽  
Accounting Information ◽  
Internal Audit ◽  
Remote Access ◽  
Accounting Information Systems ◽  
Sarbanes Oxley ◽  
Internal Control System

ABSTRACT: The importance of a strong internal control system is a central theme in auditing and accounting information systems courses, taking on even more importance with the enactment of the Sarbanes-Oxley Act of 2002. Effective enterprise governance, the fulfillment of management objectives, and minimizing the opportunity for fraudulent activity are positively associated with the strength of the internal control system of a company (Peterson and Zikmund 2004). Six short, open-ended internal control cases are presented here. One or more of the cases can be utilized in auditing or accounting information systems courses. These cases address the following control issues: (1) hiring practices, (2) weaknesses in credit authorization procedures, (3) benefits and risks of new technology, (4) benefits and risks of remote access, (5) disaster recovery/business continuity plans, and (6) procedures for employee reimbursements. The cases can be used in small group or individual settings in traditional auditing classes, auditing classes with IT or internal audit emphasis, or accounting information systems classes.

Skills vs. Concepts: A Comparison of Practitioners' and Educators' Preferences for Accounting Information Systems Proficiencies

2015 ◽  
Vol 10 (1) ◽  
pp. 5-25 ◽  
Author(s):  
Jack L. Winstead ◽  
Mitchell R. Wenger
Keyword(s):  
Information Systems ◽  
Business Cycles ◽  
New Technologies ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Public Practice ◽  
Differences Of Opinion ◽  
Accounting Software ◽  
Computer Operation ◽  
Selection Of

ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software to complete basic tasks and create reports, while suggesting differences of opinion in six other areas (understanding business cycles in an electronic environment, understanding data-sharing technologies, using XBRL, comprehending business needs and how technology could solve problems, understanding e-commerce, and the basics of safeguarding electronic accounting records). Participants concluded by offering observations about the strengths and weaknesses of newly employed accountants.

scholarly journals PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten)

2020 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Enah Unayah
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Accounting Information Systems ◽  
Positive Effect ◽  
And Training

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.

An Examination of Topical Coverage for the First Accounting Information Systems Course

2002 ◽  
Vol 16 (2) ◽  
pp. 143-164 ◽  
Author(s):  
Craig E. Bain ◽  
Alan I. Blankley ◽  
L. Murphy Smith
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
System Analysis ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Internet Education ◽  
Software Applications ◽  
Introductory Accounting ◽  
Software And Hardware

This study examines topics currently addressed in the introductory Accounting Information Systems (AIS) course and makes comparisons to past studies. The study includes an examination of 12 current AIS textbooks, syllabi from current AIS instructors, and the results of a survey of AIS faculty and professionals. The divisions of topics in the books and on the syllabi suggest that introduction to systems, internal control, and transaction processing are the most important topics to be covered. After these topics, the rankings diverge. The results of this study suggest that the emphasis historically placed on system analysis and design, while still important, is somewhat less than in the past. This was also apparent from the results of the authors' surveys of AIS faculty and professionals who use technology in their jobs. Both faculty and professionals agree that greater importance should be placed on teaching internal control and transactions processing, while moderate importance should be placed on software and hardware issues. Professionals ranked ethics and Internet education of greater importance than did faculty, while faculty rated computer fraud (which may tie in with ethics) and database management systems of greater importance than did the professionals. Professionals also placed higher importance on teaching software applications (particularly spreadsheet applications) than did faculty.

scholarly journals Masalah dan Cara Mengatasi Sistem Informasi Akuntansi Siklus Pengeluaran Kas di PT NR

2014 ◽  
Vol 5 (2) ◽  
pp. 473
Author(s):  
Engelwati Gani
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Information Needs ◽  
Raw Materials ◽  
Process Analysis ◽  
Accounting Information ◽  
Raw Material ◽  
Accounting Information Systems ◽  
Business Process Analysis ◽  
Speed Up

A problem in accounting information systems of expenditure cash cycle in PT NR is estimated purchase raw materials often left over and valuable. To overcome it, accounting information with computer-based systems was designed related to raw material purchase that is expected to speed up procurement process and avoid fraud and error. The system processes waste materials that will be stored and used properly, so as to increase efficiency in purchasing raw materials. The analysis used for the construction of this system was business process analysis, problem identification, and analysis of information needs. The result achieved is accounting information systems of expenditure cash cycle to overcome the problem existing in the company. Research concludes the use of information systems can speed up purchase process and avoid fraud. Raw material management with system will make it easier to perform the calculation of actual costs and improve internal control.

The COSO Framework in Emerging Technology Environments: An Effective In-Class Exercise on Internal Control

2019 ◽  
Vol 16 (2) ◽  
pp. 89-98 ◽  
Author(s):  
Tiffany Chiu ◽  
Tawei (David) Wang
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Real World ◽  
Risk Mitigation ◽  
Accounting Information ◽  
Emerging Technology ◽  
Accounting Information Systems ◽  
Internal Control Weaknesses ◽  
Fine Tune

ABSTRACT We present an in-class scenario-based exercise by which accounting information systems students learn about the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Framework. Students are randomly assigned to groups of three to five, and each group receives a list of 17 principles and 17 scenarios. These scenarios are based on emerging technology environments and are designed to illustrate the key ideas in each of the five components. Each group categorizes the principles and scenarios into the five components. For each scenario, students are expected to (1) review the key framework components and principles, (2) understand how each component relates to real-world implementation scenarios, and (3) identify potential internal control weaknesses and risk mitigation. Discussions are video-recorded to evaluate the in-class exercise and fine-tune subsequent exercises. Ultimately, this exercise can help students understand the COSO 2013 Framework in emerging technology environments.

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