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Advanced Accounting Information Systems. Day 25 Review for Midterm October 21, 2009. Announcements. 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 . Announcements.
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Advanced Accounting Information Systems Day 25 Review for Midterm October 21, 2009
Announcements 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
Announcements 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 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 today Problems 2, 3, 4, 10
Systems 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) 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) 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) 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 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 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.
