Accounting information systems and internal control /
Vaassen, E. H. J.
Accounting information systems and internal control / Eddy Vaassen, Roger Meuwissen and Caren Schelleman. - 2nd ed. - Hoboken, NJ : John Wiley & Sons, 2009. - x, 386 p. : ill. ; 24 cm.
Includes bibliographical references and index.
Organizations and their systems -- Internal control -- Bridging the gap between internal control and management control -- The dynamics of control and it -- Documenting and evaluating internal control systems -- Organizational processes -- The purchasing process -- The inventory process -- The production process -- The sales process -- Secondary processes -- Typology of organizations -- Trade organizations -- Production organizations -- Service organizations with a limited flow of goods -- Service organizations that put space and electronic capacity at their customers' disposal -- Service organizations that put knowledge and skills at their customers' disposal -- Governmental and other not-for-profit organizations.
The book provides a comprehensive approach to the design and evaluation of internal control systems. It covers both a traditional process approach and a contemporary typology approach that focuses on different types of organisationsal processes.. It is considered an integral and enabler of internal control.. It is written for students at advanced undergraduate and postgraduate levels.
9780470753958 (pbk.)
2009017247
Accounting--Data processing.
Information storage and retrieval systems--Accounting.
HF5679 / .V33 2009
657.0285
Accounting information systems and internal control / Eddy Vaassen, Roger Meuwissen and Caren Schelleman. - 2nd ed. - Hoboken, NJ : John Wiley & Sons, 2009. - x, 386 p. : ill. ; 24 cm.
Includes bibliographical references and index.
Organizations and their systems -- Internal control -- Bridging the gap between internal control and management control -- The dynamics of control and it -- Documenting and evaluating internal control systems -- Organizational processes -- The purchasing process -- The inventory process -- The production process -- The sales process -- Secondary processes -- Typology of organizations -- Trade organizations -- Production organizations -- Service organizations with a limited flow of goods -- Service organizations that put space and electronic capacity at their customers' disposal -- Service organizations that put knowledge and skills at their customers' disposal -- Governmental and other not-for-profit organizations.
The book provides a comprehensive approach to the design and evaluation of internal control systems. It covers both a traditional process approach and a contemporary typology approach that focuses on different types of organisationsal processes.. It is considered an integral and enabler of internal control.. It is written for students at advanced undergraduate and postgraduate levels.
9780470753958 (pbk.)
2009017247
Accounting--Data processing.
Information storage and retrieval systems--Accounting.
HF5679 / .V33 2009
657.0285