• Bài giảng Romney_ais13 - Chapter 18: Implementing an REA Model in a Relational DatabaseBài giảng Romney_ais13 - Chapter 18: Implementing an REA Model in a Relational Database

    Learning Objectives Integrate separate REA diagrams for individual business cycles into a single, comprehensive organization-wide REA diagram. Build a set of tables to implement an REA model of an AIS in a relational database. Explain how to write queries to retrieve information from an AIS relational database built according to the REA data mod...

    pptx7 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 678 | Lượt tải: 0

  • Bài giảng Romney_ais13 - Chapter 17: Database Design Using the REA Data ModelBài giảng Romney_ais13 - Chapter 17: Database Design Using the REA Data Model

    Learning Objectives Discuss the steps for designing and implementing a database system. Use the REA data model to design an AIS database. Draw an REA diagram of an AIS database. Read an REA diagram and explain what it reveals about the business activities and policies of the organization being modeled.

    pptx9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 803 | Lượt tải: 0

  • Bài giảng Romney_ais13 - Chapter 16: General Ledger and Reporting SystemBài giảng Romney_ais13 - Chapter 16: General Ledger and Reporting System

    Learning Objectives Describe the information processing operations required to update the general ledger and to produce reports for internal and external users. Identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them. Understand the implications of new IT...

    pptx11 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 681 | Lượt tải: 0

  • Bài giảng Romney_ais13 - Chapter 15: The Human Resources Management and Payroll CycleBài giảng Romney_ais13 - Chapter 15: The Human Resources Management and Payroll Cycle

    Learning Objectives Describe the major business activities and related information processing operations performed in the human resources management (HRM)/payroll cycle. Discuss the key decisions to be made in the HRM/payroll cycle and identify the information needed to make those decisions. Identify the major threats in the HRM/payroll cycle an...

    pptx8 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 896 | Lượt tải: 0

  • Bài giảng Romney_ais13 - Chapter 14: The Production CycleBài giảng Romney_ais13 - Chapter 14: The Production Cycle

    Learning Objectives Describe the major business activities and related information processing operations performed in the production cycle. Identify major threats in the production cycle and evaluate the adequacy of various control procedures for dealing with those threats. Explain how a company’s cost accounting system can help it achieve its m...

    pptx9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 685 | Lượt tải: 0

  • Bài giảng Romney_ais13 - Chapter 13: The Expenditure Cycle: Purchasing to Cash DisbursementsBài giảng Romney_ais13 - Chapter 13: The Expenditure Cycle: Purchasing to Cash Disbursements

    Learning Objectives Explain the basic business activities and related information processing operations performed in the expenditure cycle. Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions. Identify major threats in the expenditure cycle, and evaluate the adequacy of vario...

    pptx11 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 756 | Lượt tải: 0

  • Bài giảng Romney_ais13 - Chapter 12: The Revenue Cycle: Sales to Cash CollectionsBài giảng Romney_ais13 - Chapter 12: The Revenue Cycle: Sales to Cash Collections

    Learning Objectives Describe the basic business activities and related information processing operations performed in the revenue cycle. Discuss the key decisions that need to be made in the revenue cycle, and identify the information needed to make those decisions. Identify major threats in the revenue cycle, and evaluate the adequacy of variou...

    pptx12 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 695 | Lượt tải: 0

  • Bài giảng Romney_ais13 - Chapter 11: Auditing Computer-Based Information SystemsBài giảng Romney_ais13 - Chapter 11: Auditing Computer-Based Information Systems

    Learning Objectives Describe the nature, scope, and objectives of audit work, and identify the major steps in the audit process. Identify the six objectives of an information system audit, and describe how the risk-based audit approach can be used to accomplish these objectives. Describe the different tools and techniques auditors use to test so...

    pptx18 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 799 | Lượt tải: 0

  • Bài giảng Romney_ais13 - Chapter 10: Processing Integrity and Availability ControlsBài giảng Romney_ais13 - Chapter 10: Processing Integrity and Availability Controls

    Learning Objectives Identify and explain controls designed to ensure processing integrity. Identify and explain controls designed to ensure systems availability.

    pptx10 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1098 | Lượt tải: 0

  • Bài giảng Romney_ais13 - Chapter 9: Confidentiality and Privacy ControlsBài giảng Romney_ais13 - Chapter 9: Confidentiality and Privacy Controls

    Learning Objectives Identify and explain controls designed to protect the confidentiality of sensitive information. Identify and explain controls designed to protect the privacy of customers’ personal information. Explain how the two basic types of encryption systems work.

    pptx9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 703 | Lượt tải: 0