XBRL

implementation, and follow‑up 2. Which of the following is intended to solve the problem that financial data used in one application is not easily transferable to other applications? a) XMP b) ERP c) XBRL d) XMLP 3. Information systems auditors are: a) Auditors who are concerned with analyzing risks associated with

The Control Matrix A tool designed to assist in analyzing the effectiveness of controls, PCAOB Auditing Standard Number 5 – “Effectiveness of Control Design” Establishes the criteria to be used in evaluating the controls in a particular business process Steps in Preparing a Control Matrix STEP I: Specify control goals 1. Identify the Operations Process Control Goals -Effectiveness goals -Efficiency goals -Security goals 2. Identify Information Process Control Goals -Input Goals -Update Goals Operations

Technology and AIS Introduction Traditional accounting system is hard to adopt today’s dynamic and turbulent business environment as the changing business has much more data which needs to be analyzed than before. A dynamic AIS is important for today’s business especially large enterprises because it can help cut costs, control risks and better plan resources (Prasad, A. and Green, P. 2015, p. 124). Under this circumstance, technology plays an essential role on making AIS possible to response to

Chapter 1 Accounting Information Systems and the Accountant True-False Questions 1. The acronym AIS stands for “Accounting Information Standards.” 2. Accounting information systems must be computerized to be effective. 3. It is best to view an AIS as an accounting system that must be computerized. 4. AISs often create information that is useful to non-accountants. 5. In order to be useful, raw accounting data must be processed by a computer. 6. The path that data follow in an AIS, for

Auditing Theory College 1: Het waarom van de accountantscontrole Agency theorie: De agency theorie legt de relatie tussen de 3 perspectieven uit. De drie partijen zijn, namelijk de principaal (investeerder), agent (management)en monitor (accountant). De agency costs nemen relatief meer toe dan dat het aandelen bezit van de manager afneemt. Daarnaast kunnen de agency costs die groei begrenzen door dat eventuele investering niet gedaan kunnen worden. Je kan er van uit gaan dat de agency costs een negatieve

disclosure by implementing the Accounting Quality Model (AQM) using the Extensible Business Reporting Language (XBRL) (p.68). Boyle et al. mentioned Craig M Lewis, director and chief economist of the SECs Division of Economic and Risk Analysis, described AQM as a highly technical robust tool on detecting fraud and other accounting anomalies, while others called it “Robocop” as the use of XBRL tags is capable of computerized analysis and enhanced access to financial data by the stakeholders, the public

knowledge and skill to appraise my current role as an accountant. The theories, concepts and ideas introduces new areas otherwise would not have been exposed to, for example, potential uses and limitations of Extensible Business Reporting Language (XBRL). It laid solid foundation for the application of financial accounting, financial reporting and corporate governance in the course of my career as well provides a platform to enhance my understanding and competence in areas of financial reporting

Running head: NON-PROFIT HEALTH RELIEF ORGANIZATION 1 NON-PROFIT 16 Non-Profit Health Relief Organization Monique Jones PPA: 602 Eddie Gordon September 4, 2015 Non-Profit Health Relief Organization Chief administrative officers (CAO) is in charge of nearly every aspect of a company, typically only answering to the chief executive officer and the CAOs are employed in a wide array of industries and have many functions depending on the size and scope of their company (Amico, 1999-2013)

Running head: RESEARCH ON THE INFLUENCE OF INFORMATIZATION 1 Research on The Influence of Informatization On The Accounting Theories and Practices and Real-time Control in China Yang Lu Fairleigh Dickinson University RESEARCH ON THE INFLUENCE OF INFORMATIZATION 2 Abstract The 21st century is an information age of rapid development and the computer is more and more widely used in every

Chapter 9 Functional Area and Compliance Systems Quick Look Case 1, Opening Case: International Speedway Gets Lean 9.1 Management Levels and Functional Systems 9.2 Manufacturing, Production, and Transportation Systems 9.3 Sales and Marketing Systems 9.4 Accounting, Finance, and Compliance Systems 9.5 Human Resources Systems, Compliance, and Ethics Key Terms Chapter 9 Link Library Evaluate and Expand Your Learning • IT and Data Management Decisions • Questions for Discussion