ESCP Europe

This book presents the basic concepts of accounting information systems (AIS). It introduces to the subject of AIS and discusses database and data modeling. It also deals with business processes and software solutions for improving those processes and provides an overview of the value of internal controls and the consequences when controls are not developed or are weak. Finally, it examines special topics in AIS: developing and implementing effective AIS, information technology auditing, and accounting on the Internet. Case analyses, tests and solutions, discussion questions, problems.