Kế toán doanh nghiệp - Chapter 14: Other business processesExplain its role and purpose. Explain how the generic structure of most AIS applies. Identify and process common transactions. Design and critique internal controls based on common risk exposures. Develop and interpret process-related systems documentation. Appropriately use terminology common to each process. Explain how each process is rela...
21 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 633 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 13: The balanced scorecard and business value of information technologyLO#1 Describe the balanced scorecard framework LO#2 Explain the purpose of strategy maps LO#3 Describe different types of IT and why IT initiatives can be difficult to evaluate LO#4 Define the balanced scorecard management process LO#5 Describe how an AIS system contributes to a balanced scorecard management process
17 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 643 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 13: Analyzing financial statementsIn order to compare companies or to assess the status of a single company, analysts use two different forms of analysis. Time series analysis examines a single company’s financial performance over time. It is also important to compare the company with those of other companies in the same industry. Financial results are often affected by indu...
30 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 621 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 13: Analyzing and interpreting financial statementsWhen interpreting measures, we need to decide whether the measures indicate good, bad, or average performance. We can use the following to make that judgment: Intracompany Competitor Industry Guidelines (rules of thumb)
15 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 566 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 13: Acquisition / payment processLearning objectives Value chain Process steps AIS elements
11 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 622 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 12: Statement of cash flowsShort-term, highly liquid investments. Readily convertible into cash. So near maturity that market value is unaffected by interest rate changes (i.e., original maturities of less than 3 months).
18 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 644 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 12: Reporting and analyzing cash flowsShort-term, highly liquid investments. Readily convertible into cash. Sufficiently close to maturity so that market value is unaffected by interest rate changes.
13 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 595 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 12: Monitoring and auditing aisLO#1 Understand the risks involved with computer hardware and software. LO#2 Understand and apply computer-assisted audit techniques. LO#3 Explain continuous auditing in AIS.
21 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 636 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 12: Sales / collection processExplain its role and purpose. List and discuss, in order, the steps in the process. Explain how the generic structure of most AIS applies to the process. Process common transactions. Design & critique internal controls based on common risk exposures. Develop & interpret process-related systems documentation. Relate Porter’s value chain to the...
14 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 563 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 11: Information security and computer fraudLO#1 Describe the risks related to information security and systems integrity. LO#2 Understand the concepts of encryption and authentication. LO#3 Describe computer fraud and misuse of AIS and corresponding risk-mitigation techniques. LO#4 Define vulnerabilities, and explain how to manage and assess vulnerabilities. LO#5 Explain issues in syste...
17 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 589 | Lượt tải: 0
