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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...

7 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 689 | Lượt tải: 0

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.

9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 810 | Lượt tải: 0

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...

11 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 689 | Lượt tải: 0

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...

8 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 903 | Lượt tải: 0

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...

9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 694 | Lượt tải: 0

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...

11 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 765 | Lượt tải: 0

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...

12 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 702 | Lượt tải: 0

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...

18 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 813 | Lượt tải: 0

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

10 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1112 | Lượt tải: 0

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.

9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 713 | Lượt tải: 0