Advanced Accounting Information Systems

Advanced Accounting Information Systems

Day 25

Review for MidtermOctober 21, 2009

AnnouncementsAnnouncements

– quiz 5 and assignment 4– No class October 26– Dr. Kurtenbach will be here Oct 28 and 30– Need to purchase White textbook soon– First XML assignment due Nov 4

AnnouncementsAnnouncements

– 150 point midterm on Friday• In class – systems documentation (including ERD), sql queries

(80 points)

• Out of class – four or five essay questions, you pick two to write on, maximum of two double-spaced pages per essay question (70 points)

– Covers systems development, general systems documentation concepts, IT auditing, internal controls

– Available 10/21/09; due 10/28/09

Objectives – Application SecurityObjectives – Application Security

Understand the basis of application design and the development process

Develop an understanding of various risks and controls associated with applications and application programming

Apply security principles and concepts such as authentication, authorization, session management, and defense in depth to application security

Understand assurance considerations for reviewing application security

Question for todayQuestion for today

Problems 2, 3, 4, 10

Systems DocumentationSystems Documentation

Document flowchart (problem 3.13) Systems flowchart (problem 3.17) Process maps Data flow diagrams (problem 3.17)

– Context– Logical– Physical

Entity relationship diagrams

Document flowchart (Problem 3.13)Document flowchart (Problem 3.13)

The individual stores in the Mark Goodwin convenience store chain prepare two copies of a goods requisition form when they need to order merchandise from the central warehouse. After these forms are completed, one copy is filed in the store’s records and the other copy is sent to the central warehouse. The warehouse staff gets the order and files its copy of the requisition form In its records. When the warehouse needs to restock an item, three copies of the purchase order form are filled out. Once copy is stored in the warehouse files, one copy goes to the vendor, and the third copy goes to the accounts payable department.

Systems Flowchart (problem 3.17)Systems Flowchart (problem 3.17)

The order-writing department at the Winston Beauchamp Company is

managed by Alan Most. The department keeps two types of computer files:

(1) a customer file of authorized credit customers, and (2) a product file of

items currently sold by the company. Both of these files are direct-access

files stored on magnetic disks. Customer orders are handwritten on order

forms with the Winston Beauchamp name at the top of the form, and item

lines for quantity, item number, and total amount desired for each product

ordered by the customer.

When customer orders are received, Alan Most directs someone to input

the information at one of the department’s computer terminals. After the

information has been input, the computer program immediately adds the

information to a computerized ‘order’ file and prepares five copies of the

customer order. Their first copy is sent back to Alan’s department; the others

are sent elsewhere.

Data Flow Diagram (problem 3.17)Data Flow Diagram (problem 3.17)

The order-writing department at the Winston Beauchamp Company is

managed by Alan Most. The department keeps two types of computer files:

(1) a customer file of authorized credit customers, and (2) a product file of

items currently sold by the company. Both of these files are direct-access

files stored on magnetic disks. Customer orders are handwritten on order

forms with the Winston Beauchamp name at the top of the form, and item

lines for quantity, item number, and total amount desired for each product

ordered by the customer.

When customer orders are received, Alan Most directs someone to input

the information at one of the department’s computer terminals. After the

information has been input, the computer program immediately adds the

information to a computerized ‘order’ file and prepares five copies of the

customer order. Their first copy is sent back to Alan’s department; the others

are sent elsewhere.

Information RetrievalInformation Retrieval

Use of comparison and logical operators Use of aggregate functions Use of select statement keywords Sorting, organizing, and grouping data Combining statement results Use of joins Querying the results of a prior query Use of basic subqueries

Question for next WednesdayQuestion for next Wednesday

How do accountants use the Internet? Identify three newer Internet based

technologies that you believe will be important today and in the future for accountants to know about.