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Enterprise and accounting information systems

ISC Chapter 2 · Area I · Blueprint I.A.2

Chapter 1 built the machine room. Now we look at what runs on it: the accounting information system that turns a customer's click into revenue, cash and a ledger balance. Priya and Sam follow Brightwater Outfitters' orders, purchases and payroll through its ERP, see where EDI, banks and a blockchain pilot plug in, weigh robots and outsourcing as fixes, compare what staff really do with what the flowchart says, and finish by testing processing integrity the way a SOC 2 service auditor would. The exam's analysis questions live here, and they reward a calm, step-by-step eye.

In this chapter

1. What an accounting information system does
2. Following documents through the cycles
3. The systems the ERP talks to: EDI, banks and blockchain
4. Making the AIS work better: robots, outsourcing and system changes
5. Walkthroughs: does the real process match the flowchart?
6. Processing integrity: complete, valid, accurate, timely, authorized
7. Finding processing integrity deficiencies in a SOC 2 engagement

This chapter has 7 lessons, 50 practice MCQs with explanations and 20 simulations, plus flashcards and a recall sheet.

What this chapter covers

• ERP and AIS
• blockchain and internal control
• process improvement such as robotic process automation
• matching the real process to the documented one
• processing integrity controls

Chapter 1: IT infrastructure and cloud computing · Chapter 3: Availability