Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
▪ Data
– Raw facts
– No organization or meaning
– Beginning of audit trail
▪ Information
– Processed data
– Meaningful to users
Information Requirements
▪ Each user group has unique information requirements.
▪ The higher the level of the organization, the greater the need
for more aggregated information and less need for detail.
Financi
al
▪ Digital Cameras
▪ Biometric Scanners
– Behavioral systems
– Physiological systems
– Enrollment
– Hamming distance
▪ Primary Memory
▪ Microprocessors
▪ Printers
▪ Video output
▪ Multimedia
▪ Primary Memory
– Volatile Memory
– Lost electrical power, lost memory
▪ Secondary Storage
– Mass Storage or Auxiliary Storage
– Maintain data in permanent files
▪ CD-ROMs
– Write-once, read-many (WORM) media
▪ DVDs
▪ Blu-Ray Discs
▪ Flash memory
▪ Image processing
▪ Record Management Systems
Section 404 –
▪ Management must identify, document, and evaluate
significant internal controls.
▪ Auditors must report on management’s assertions regarding
internal controls.
Section 409 –
▪ Requires disclosure to the public on a
“rapid and current” basis of material changes in an
organization’s financial condition.
▪ Classifying
● Merging
▪ Transcribing
▪ Sorting ● Calculating
▪ Batching ● Summarizing
● Comparing
▪ Storing
▪ Retrieving
▪ Deleting
▪ Compiling
▪ Arranging
▪ Formatting
▪ Presenting
Controlling (CO)
▪ Often called Controlling and Profitability Analysis (CO/PA)
▪ Handles internal accounting including:
– Cost center accounting
– Profitability analysis for sales
– Activity-based accounting
– Budgeting
▪ External Auditors
– attest to fairness of financial
statements
– assurance service: broader in
scope than traditional attestation
audit
▪ IT Auditors
– evaluate IT, often as part of
external audit
▪ Internal Auditors
– in-house IS and IT appraisal
services
INTRODUCTION TO ACCOUNTING INFORMATION SYSTEMS 60
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