Accounting Information Systems[会计信息系统](PPT-53).ppt

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1、AccountingInformationSystems9thEditionMarshallB.RomneyPaulJohnSteinbart8-1©2003PrenticeHallBusinessPublishing,AccountingInformationSystems,9/e,Romney/SteinbartComputerControlsandSecurityChapter88-2©2003PrenticeHallBusinessPublishing,AccountingInformationSystems,9/e,Romney/SteinbartLearni

2、ngObjectivesIdentifyandexplainthefourprinciplesofsystemsreliabilityandthethreecriteriausedtoevaluatewhethertheprincipleshavebeenachieved.Identifyandexplainthecontrolsthatapplytomorethanoneprincipleofreliability.Identifyandexplainthecontrolsthathelpexplainthatasystemisavailabletouserswhenne

3、eded.3©2003PrenticeHallBusinessPublishing,AccountingInformationSystems,9/e,Romney/SteinbartLearningObjectivesIdentifyandexplainthesecuritycontrolsthatpreventunauthorizedaccesstoinformation,software,andothersystemresources.Identifyandexplainthecontrolsthathelpensurethatasystemcanbeproperlym

4、aintained,whilestillprovidingforsystemavailability,security,andintegrity.Identifyandexplaintheintegritycontrolsthathelpensurethatsystemprocessingiscomplete,accurate,timely,andauthorized.4©2003PrenticeHallBusinessPublishing,AccountingInformationSystems,9/e,Romney/SteinbartIntroductionDuring

5、hisfifthmonthatNorthwestIndustries,JasonScottisassignedtoauditSeattlePaperProducts(SPP).Jason’staskistoreviewrandomlyselectedpayabletransactions,trackdownallsupportingdocuments,andverifythatalltransactionshavebeenproperlyauthorized.5©2003PrenticeHallBusinessPublishing,AccountingInformation

6、Systems,9/e,Romney/SteinbartIntroductionJasonissatisfiedthatmanyofthetransactionsarevalidandaccurate.However,sometransactionsinvolvethepurchaseofservicesfromPacificElectric.Thesetransactionswereprocessedonthebasisofvendorinvoicesapprovedbymanagement.Fiveoftheseinvoicesbeartheinitials“JLC.”

7、6©2003PrenticeHallBusinessPublishing,AccountingInformationSystems,9/e,Romney/SteinbartIntroductionJLCisJackCarlton,thegeneralsupervisor.Carltondeniesinitialingtheinvoices,andclaimshehasneverheardofPacificElectric.WhatquestionsdoesJasonhave?IsCarltontellingthet