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System(AIS)
asummary
Ethics,
Ethics, business
business ethics,
ethics, computer
computer ethics
ethics
1. Ethicsprinciples of conduct that individuals
use to make choices and to guide their behavior
in situations that involve the concepts of right
and wrong (conflicts)
2. Business ethicshow managers determine what
is considered to be right conduct; and then how
the right conduct can be achieved in the conflict
3. Computer ethicsethical use of hardware,
software, computer networks, and databases, as
well the societal impacts of these items
Fraud
Fraud and
and fraud
fraud triangle
triangle
Fraud is any dishonest act by an employee that results in personal benefit to the
employee at a cost to the employer
Fraud denotes a false representation of a material fact made by one party to another
party with the intent to deceive and induce the other party to justifiably rely on the
fact to his or her detrimentcommon law to meet the following 5 conditions:
1. False representation There must be a false statement or a nondisclosure.
2. Material fact A fact must be a substantial factor in inducing someone to act.
3. Intent There must be the intent to deceive, or the knowledge that ones statement is
false.
4. Justifiable reliance The misrepresentation must have been a substantial factor on
which the injured party relied.
5. Injury or loss The deception must have caused injury or loss to the victim of the
fraud.
Categories
Categoriesof
offraud:
fraud:
1.1. fraudulent
fraudulentstatements
statements
2.2. corruption
corruption
3.3. asset
assetmisappropriation
misappropriation
Why does
fraud
occur?
Fraud
Triangle
Rationalization = Ethics
Internal control
ISA (International Standards on Auditing) 315
COSO cube
2. Risk Assessment
Managements identification and analysis of risks
relevant to the preparation of the financial statements
according to reporting standards.
3. Control Activities
Policies and procedures that
management established to meet its
objectives for financial reporting
5. Monitoring Activities
managements ongoing and periodic assessment
of the quality of internal control performance to
determine whether controls are operating as
intended and modified when needed
C RI
ontrol
isk
nformation
onitoring
nvironment
5 components/principles of internal
control as an interrelated and integrated
processreliable reporting
6.
7.
8.
GLS
&
FRS
MRS
Management
Information
Systems
Financial
Management
Systems
Marketing
Systems
Distribution
Systems
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Human
Resource
Systems
Accounting Information
System (AIS):
1. It identifies, collects,
processes, and
communicates economic
information about a firm
using a wide variety of
technologies.
2. It captures and records
the financial effects of
the firms transactions.
3. It distributes transaction
information to operations
personnel to coordinate
many key tasks.
Subsystems of AIS:
1. Transaction processing
system (TPS)
supports daily business
operations, eg purchasing
2. General Ledger/ Financial
Reporting System (GL/FRS)
produces financial statements
and reports, eg profit or loss
statement, balance sheet
3. Management Reporting
System (MRS)
produces special-purpose
reports for internal use, eg
budget, sales analysis
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Functions for
transforming data
into information:
1. Data Collection
2. Data Processing
3. Data
Management
4. Information
Generation
Components/functions of AIS
input, processing & output
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Characteristics of useful
information:
1. Relevance: serves a
purpose
2. Timeliness: no older
than the time period of
the action it supports
3. Accuracy: free from
material errors
4. Completeness: all
information essential
to a decision or task is
present
5. Summarization:
aggregated in
accordance with the
users needs
Management Level
and Decision Type
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2. Centralized Data
Processing
Reorganizing the
computer services
function into small
information
processing
units that are
distributed
to end users and
placed under their
control
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Control activities:
a)
1.
2.
b)
1.
2.
3.
4.
5.
6.
IT controls
General controls
Application controls
Physical controls:
Transaction
authorization
Segregation of duties
Supervision
Accounting records
Access control
Independent
verification
3 levels of control :
1. Preventive control
minimize potential of
problems (fraud / error)
2. Detective control discover
the problem which has
occurred
3. Corrective control
rectify /remedy the problem
that was encountered:
a) Identify cause of the problem
b) Correct the problem
c) Modify the system to
minimize similar problem in
the future
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A transaction
1. Financial transaction
. is an economic event that affects the assets and equities
of the firm, is reflected in its accounts, and is measured
in monetary terms
. similar types of transactions are grouped together into
three transaction cycles:
1. expenditure cycle
2. conversion cycle
3. revenue cycle
2. Non-financial transactions
. all other events processed by the organizations
information system
. e.g. an airline reservation no commitment by the
customer
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Figure 2-1
22
Financial
Reporting
System
Management
Reporting
System
Cash
Disbursements
Sales
Cash
Receipts
Cost
Accounting
General
Ledger
System
(GLS)
Inventory
Control
Payroll
Accounts
Payable
Fixed
Assets
Problem Structure
Reflects and affects how well decision makers understand
and solve problems. Elements of problem structure are data,
procedures, objectives
Non-Traditional IS
Traditional IS
Information System
Management Level
Problem Structure
Unstructured
Strategic
Management
Tactical
Management
Partially
Structured
Operations Management
Operations
Structured
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Flow Chart
A flow chart is:
1. an organized combination of shapes, lines, and texts
that graphically illustrates a process or structure
2. a pictorial representation showing all of the steps in
a process
3. transcribing facts into visual diagrams, using a
standard set of symbols in a clear, concise, and
logical manner
As Is current state baseline
Could Be improved state transition
Should Be optimal state
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5 documentation techniques
1. Data flow diagrams (DFD) logical flow of data
and what is happening in a system; 3 types context,
physical and logical
2. Entity relationship diagram (ERD) graphical
representation of entities and their relationships to
each other; 3 types of relationships between entities:
1 to 1, 1 to many, many to many
3. System flowcharts (SF) relationship between
inputs, processing, and outputs for a system
4. Program flowcharts (PF) sequence of logical
operations performed in a computer program
5. Record layout diagram internal structure of digital
records in a flat-file or database table
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An example
flowcharting
symbols
5 categories of
flowcharting
symbols:
1. Input
2. Processing
3. Output
4. Data stores
5. Connectors
A
A, 2
PLEASE REFER TO REFERENCE & READING RESOURCES
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Anexampleofan
interrelatedand
integratedsystem
enabledby
INFORMATION
TECHNOLOGY
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Enabling
Industries
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32
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