The Risk and Control of Accounting Information Systems

Mark Schmadtke, CPA

Technology drives growth and productivity for businesses of all sizes, but it also creates risks to the reliability of financial information. This resource gives students a comprehensive framework for understanding why and where IT presents risk in accounting information systems, and which controls mitigate it. Students map information flows with flowcharts, evaluate application controls and the IT foundation behind them (security and access, change management, systems development, and computer operations), and learn how auditors rely on service organization reports. Chapters on artificial intelligence and supplements on cybersecurity keep the content current. Students graduate able to think critically about an organization's use of technology and to test IT risks and controls.