Auditing & Accounting Information Systems
HC 1 4 september
Information:
Horizontal information is very detailed à day tot day operational information shared
between operational personnel.
Vertical information is more aggregated. The managers don’t need to know every detail
of what the operational personnel is doing, but they want to know what the department
is doing.
System:
- Consist of interdependent elements and is set up to achieve one or more specific
objects
- is set up to achieve one or more specific objectives
An information system is a set of interrelated subsystems to collect, store and manage
data and provide output information to users. Helps to plan, make decisions and control
processes.
Enterprise system:
- integrates business processes and info from entire enterprise.
- Helps coordinate the operation of business function
Enterprise resource planning (ERP)
Are software packages that can be used for the core systems necessary to support
enterprise systems.
- integrates business processes and info from entire enterprise
- helps coordinate the operation of business functions
- centeralize data base to share info across businesses
- disigned for efficient and effective coordination of activities
- important because one activity that is part of one business prcess often triggers a
comples series of activities throughout many parts the organization.
- Very expensive! It involves the whole organization
Accounting information system (AIS) collects, processes and reports information
related to the financial aspect of business.
AIS mainly produces external reports links annual reports (Financial accounting). It is
also used for supporting of routine activities and decision making and planning and
control (Management accounting).
, Transactions
Accounting Management
Information System
External stakeholders
HC 2 18 September
The sales process starts with a client. The sales dept. Will gather some information
about the client and when the client is approved, the process wil start. The sales
information is released to:
- billing
- warehouse (packing slib)
- shipping (packing slib and shipping control)
When the goods are shipped, the shipping dept. will let the billing dept know. This
information goes to accounts receivable.
At the end, the accounting dept. will gather all this information and put it in the control
accounts in the general ledger.
Common DFD (Data Flow Diagrams) mistakes:
Wrong: Right:
An external party may never directly share information with another external
information, nor may the external party put information in a database. There is always a
process needed to do those things.
HC 1 4 september
Information:
Horizontal information is very detailed à day tot day operational information shared
between operational personnel.
Vertical information is more aggregated. The managers don’t need to know every detail
of what the operational personnel is doing, but they want to know what the department
is doing.
System:
- Consist of interdependent elements and is set up to achieve one or more specific
objects
- is set up to achieve one or more specific objectives
An information system is a set of interrelated subsystems to collect, store and manage
data and provide output information to users. Helps to plan, make decisions and control
processes.
Enterprise system:
- integrates business processes and info from entire enterprise.
- Helps coordinate the operation of business function
Enterprise resource planning (ERP)
Are software packages that can be used for the core systems necessary to support
enterprise systems.
- integrates business processes and info from entire enterprise
- helps coordinate the operation of business functions
- centeralize data base to share info across businesses
- disigned for efficient and effective coordination of activities
- important because one activity that is part of one business prcess often triggers a
comples series of activities throughout many parts the organization.
- Very expensive! It involves the whole organization
Accounting information system (AIS) collects, processes and reports information
related to the financial aspect of business.
AIS mainly produces external reports links annual reports (Financial accounting). It is
also used for supporting of routine activities and decision making and planning and
control (Management accounting).
, Transactions
Accounting Management
Information System
External stakeholders
HC 2 18 September
The sales process starts with a client. The sales dept. Will gather some information
about the client and when the client is approved, the process wil start. The sales
information is released to:
- billing
- warehouse (packing slib)
- shipping (packing slib and shipping control)
When the goods are shipped, the shipping dept. will let the billing dept know. This
information goes to accounts receivable.
At the end, the accounting dept. will gather all this information and put it in the control
accounts in the general ledger.
Common DFD (Data Flow Diagrams) mistakes:
Wrong: Right:
An external party may never directly share information with another external
information, nor may the external party put information in a database. There is always a
process needed to do those things.
