Accounting Information Systems (AIS) may be considered as a discipline as well as a collection of systems. AIS studies the structuring and operation of planning and control processes which are aimed at providing information for decision making and accountability to internal and external stakeholders that complies with specified quality criteria. Accounting Information Systems (AIS) may be considered as a discipline as well as a collection of systems. AIS studies the structuring and operation of planning and control processes which are aimed at providing information for decision making and accountability to internal and external stakeholders that complies with specified quality criteria. About the Authors Preface Part 1: Foundations of internal control Chapter 1 Organizations and their Systems Chapter 2 Internal control Chapter 3 Bridging the gap between internal control and management control Chapter 4 The Dynamics of Control and IT Chapter 5 Documenting and evaluating internal control systems Part 2: Internal control in various organizational processes Chapter 6 Organizational processes Chapter 7 The purchasing process Chapter 8 The inventory process Chapter 9 The production process Chapter 10 The sales process Chapter 11 Secondary processes Part 3: Internal control in various types of organizations Chapter 12 Typology of organizations Chapter 13 Trade organizations Chapter 14 Production organizations Chapter 15 Service organizations with a limited flow of goods Chapter 16 Service organizations that put space and electronic capacity at their customers disposal Chapter 17 Service organizations that put knowledge and skills at their customers disposal Chapter 18 Governmental and other not for profit organizations Bibliography Glossary Index