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Chapter 1 Accounting Information Systems and Firm Value |
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2 | (28) |
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4 | (1) |
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Accountants as Business Analysts |
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4 | (1) |
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Definition of Accounting Information Systems |
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4 | (4) |
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A Simple Information System |
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5 | (1) |
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Attributes of Useful Information |
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5 | (1) |
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6 | (1) |
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Discretionary versus Mandatory Information |
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7 | (1) |
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Role of Accountants in Accounting Information Systems |
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8 | (2) |
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Specific Accounting Roles |
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8 | (1) |
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Certifications in Accounting Information Systems |
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9 | (1) |
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The Value Chain and Accounting Information Systems |
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10 | (3) |
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AIS and Internal Business Processes |
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13 | (1) |
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AIS and External Business Processes |
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14 | (3) |
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14 | (2) |
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Customer Relationship Management |
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16 | (1) |
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AIS, Firm Profitability, and Stock Prices |
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17 | (2) |
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AIS and Firm Profitability |
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17 | (1) |
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18 | (1) |
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19 | (1) |
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20 | (1) |
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Answers to Progress Checks |
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21 | (2) |
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Multiple Choice Questions |
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23 | (2) |
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25 | (1) |
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25 | (5) |
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Chapter 2 Accountants as Business Analysts |
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30 | (30) |
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Changing Roles of Accountants in Business |
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32 | (1) |
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Business Process Documentation |
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33 | (2) |
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33 | (1) |
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Purposes of Documentation |
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33 | (1) |
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34 | (1) |
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35 | (1) |
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36 | (10) |
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Business Process Modeling Notation |
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36 | (1) |
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Basic Building Blocks for BPMN Diagrams |
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36 | (1) |
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Example of a Business Process Diagram |
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37 | (1) |
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Identifying Participants in Business Process Diagrams |
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38 | (1) |
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39 | (1) |
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Extended Building Blocks for BPMN Diagrams and I Modeling Concepts |
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40 | (4) |
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Subprocesses and Repeating Activities |
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44 | (1) |
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Data Objects, Datastores, and Associations |
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45 | (1) |
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Best Practices in Preparing BPMN Diagrams |
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46 | (1) |
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46 | (1) |
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47 | (1) |
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47 | (5) |
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Appendix B Data Flow Diagrams |
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52 | (2) |
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Answers to Progress Checks |
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54 | (1) |
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Multiple Choice Questions |
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54 | (3) |
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57 | (1) |
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58 | (2) |
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60 | (22) |
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62 | (4) |
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Unified Modeling Language Class Diagrams |
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62 | (1) |
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Building Blocks for UML Class Diagrams |
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62 | (4) |
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Best Practices in Preparing Class Diagrams |
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66 | (1) |
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UML Class Models for Relational Database Design |
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66 | (3) |
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Decision Requirements and Business Rules |
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69 | (2) |
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Business Rules and Decision Tables |
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70 | (1) |
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71 | (1) |
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72 | (1) |
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Appendix A Entity-Relationship Diagrams |
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73 | (2) |
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Answers to Progress Checks |
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75 | (1) |
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Multiple Choice Questions |
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76 | (4) |
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80 | (1) |
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80 | (2) |
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Chapter 4 Relational Databases and Enterprise Systems |
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82 | (36) |
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84 | (1) |
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Definitions for Databases |
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84 | (1) |
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Fundamentals of Relational Databases |
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85 | (2) |
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85 | (1) |
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85 | (2) |
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Basic Requirements of Tables |
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87 | (1) |
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Using Microsoft Access to Implement a Relational Database |
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87 | (9) |
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Introduction to Microsoft Access |
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87 | (1) |
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Steve's Stylin' Sunglasses |
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88 | (1) |
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A Data Model and Attributes for Steve's Stylin' Sunglasses' Sales Process |
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88 | (1) |
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Multiplicities in Steve's Stylin' Sunglasses' Data Model |
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89 | (2) |
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Using Access to Implement a Simple Database for Steve's Stylin' Sunglasses |
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91 | (5) |
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Structured Query Language (SQL) |
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96 | (6) |
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102 | (3) |
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Challenges of Enterprise System Implementation |
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103 | (1) |
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Enterprise Systems Computing in the Cloud |
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104 | (1) |
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105 | (1) |
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105 | (1) |
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Answers to Progress Checks |
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106 | (1) |
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Appendix A Creating a Form for Data Entry and Display |
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107 | (5) |
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Multiple Choice Questions |
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112 | (2) |
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114 | (1) |
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114 | (4) |
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Chapter 5 Sales and Collections Business Process |
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118 | (32) |
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Sales and Collection Process |
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120 | (1) |
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120 | (1) |
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120 | (1) |
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Sunset Graphics' Sales and Collection Process Description |
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121 | (1) |
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Sunset Graphics' Activity Models |
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121 | (3) |
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Basic Sales Activity Model |
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121 | (1) |
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Refining the Model to Show Collaboration |
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121 | (1) |
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Refining the Model to Consider Exceptions |
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122 | (2) |
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Business Rules and Sunset Graphics' Sales and Collection Process Controls |
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124 | (2) |
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Sunset Graphics' Structure Models |
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126 | (5) |
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UML Class Model for Quotes |
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126 | (1) |
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UML Class Model for Adding Orders |
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126 | (1) |
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UML Class Model for Adding Cash Receipts |
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127 | (1) |
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UML Class Model for Adding Categorical Information |
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128 | (1) |
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UML Class Model for Supporting Relational Database Planning |
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128 | (3) |
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Sunset Graphics' Relational Database |
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131 | (3) |
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Relational Database Planning for Attributes |
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131 | (1) |
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Create Database and Define Tables |
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132 | (1) |
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133 | (1) |
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Comprehensive Exercise: Baer Belly Bikinis' Sales to Retailers |
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134 | (3) |
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137 | (1) |
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137 | (1) |
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Appendix A Generic REA Model with Multiplicities for the Sales and Collection Process |
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138 | (2) |
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Answers to Progress Checks |
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140 | (1) |
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Multiple Choice Questions |
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140 | (5) |
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145 | (1) |
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146 | (4) |
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Chapter 6 Purchases and Payments Business Process |
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150 | (26) |
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Purchases and Payments Process |
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152 | (1) |
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152 | (1) |
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152 | (1) |
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Sunset Graphics' Purchases and Payments Process Description |
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152 | (1) |
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Sunset Graphics' Activity Models |
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153 | (2) |
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Basic Purchases Activity Model |
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153 | (1) |
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Refining the Model to Show Collaboration |
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153 | (2) |
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Business Rules and Sunset Graphics' Purchases and Payments Process Controls |
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155 | (1) |
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Sunset Graphics' Structure Models |
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156 | (3) |
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Basic UML Class Diagram for Purchases and Payments |
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157 | (1) |
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Refining the UML Class Diagram for Purchases and Payments |
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158 | (1) |
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Sunset Graphics' Relational Database |
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159 | (2) |
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Relational Database Planning for Attributes |
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159 | (1) |
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Creating the Database and Defining the Tables |
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160 | (1) |
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Comprehensive Exercise: Baer Belly Bikinis' Purchases of Fabric |
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161 | (2) |
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163 | (1) |
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163 | (2) |
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Appendix A Generic REA Model with Multiplicities for the Purchases and Payments Process |
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165 | (1) |
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Answers to Progress Checks |
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166 | (1) |
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Multiple Choice Questions |
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166 | (5) |
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171 | (1) |
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172 | (4) |
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Chapter 7 Conversion Business Process |
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176 | (22) |
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178 | (1) |
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178 | (2) |
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178 | (1) |
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Sunset Graphics' Conversion Process Description |
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178 | (2) |
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Sunset Graphics' Activity Models |
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180 | (2) |
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Basic Conversion Activity Model |
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180 | (1) |
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180 | (2) |
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Business Rules and Sunset Graphics' Conversion Process Controls |
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182 | (1) |
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Sunset Graphics' Structure Models |
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183 | (3) |
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Basic UML Class Diagram for Conversion |
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183 | (1) |
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Refining the UML Class Diagram for Sunset's Conversion Process |
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184 | (2) |
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Sunset Graphics' Relational Database |
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186 | (1) |
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Relational Database Planning for Attributes |
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186 | (1) |
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Creating the Database and Defining the Tables |
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186 | (1) |
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187 | (1) |
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188 | (1) |
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Answers to Progress Checks |
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189 | (1) |
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Multiple Choice Questions |
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189 | (5) |
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194 | (1) |
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194 | (4) |
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Chapter 8 Integrated Project |
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198 | (10) |
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200 | (7) |
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Define Business Requirements |
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200 | (1) |
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Prepare Activity Models Using BPMN |
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200 | (3) |
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Prepare Structure Diagram |
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203 | (1) |
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Import Data into Access, Create Efficient Tables, and Set Relationships |
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203 | (3) |
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206 | (1) |
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207 | (1) |
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Chapter 9 Data Analytics in Accounting |
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208 | (40) |
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Big Data and Data Analytics |
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210 | (1) |
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The Benefits and Costs of the Use of Data Analytics |
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210 | (1) |
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The Impact of Data Analytics on Business |
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211 | (1) |
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The Impact of Data Analytics on Accounting |
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212 | (2) |
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212 | (1) |
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213 | (1) |
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Managerial and Tax Accounting |
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214 | (1) |
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214 | (3) |
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Responsibilities of Firms and Auditors Regarding Privacy and Data Protection |
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217 | (3) |
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National Standard for Privacy and Data Protection |
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217 | (1) |
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Personally Identifying Information |
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218 | (1) |
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Preventing the Compromise of Information |
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219 | (1) |
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220 | (19) |
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Using Excel for Data Analytics |
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220 | (3) |
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Creating and Using Excel Pivot Tables |
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223 | (1) |
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Using Slicers to Filter Results in an Excel Pivot Table |
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224 | (4) |
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Using Excel Power Pivot as a Data Manager |
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228 | (5) |
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Using Tableau for Data Visualization and Analysis |
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233 | (6) |
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239 | (1) |
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239 | (1) |
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Answers to Progress Checks |
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240 | (1) |
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Multiple Choice Questions |
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241 | (3) |
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244 | (1) |
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244 | (4) |
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Chapter 10 Reporting Processes and extensible Business Reporting Language (XBRL) |
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248 | (22) |
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250 | (1) |
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Data Warehouses and Data Marts |
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250 | (2) |
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252 | (2) |
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254 | (1) |
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Financial Reporting and XBRL |
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255 | (4) |
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History and Development of XBRL |
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256 | (1) |
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256 | (2) |
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258 | (1) |
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259 | (1) |
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259 | (1) |
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260 | (1) |
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Answers to Progress Checks |
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260 | (1) |
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Multiple Choice Questions |
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261 | (2) |
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263 | (1) |
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264 | (6) |
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Chapter 11 Accounting Information Systems and Internal Controls |
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270 | (30) |
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272 | (1) |
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Ethics, the Sarbanes-Oxley Act of 2002, and Corporate Governance |
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272 | (2) |
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The Need for a Code of Ethics |
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272 | (1) |
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Corporate Governance as Addressed by Sarbanes-Oxley |
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272 | (2) |
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Control and Governance Frameworks |
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274 | (15) |
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Overview of Control Concepts |
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274 | (1) |
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274 | (1) |
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COSO Internal Control Framework |
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275 | (3) |
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278 | (7) |
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285 | (2) |
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Information Technology Infrastructure Library |
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287 | (1) |
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288 | (1) |
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Comparing Control/Governance Frameworks |
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289 | (1) |
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290 | (1) |
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290 | (1) |
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Appendix: ERP Architecture and Control Issues |
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291 | (2) |
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Answers to Progress Checks |
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293 | (1) |
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Multiple Choice Questions |
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294 | (1) |
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295 | (1) |
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296 | (4) |
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Chapter 12 Information Security and Computer Fraud |
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300 | (24) |
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302 | (1) |
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Information Security and Systems Integrity |
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302 | (5) |
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Information Security Risks and Attacks |
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302 | (1) |
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Encryption and Authentication |
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303 | (4) |
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307 | (4) |
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Computer Fraud Risk Assessment |
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308 | (1) |
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309 | (1) |
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Computer Fraud Prevention and Detection |
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310 | (1) |
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Vulnerability Assessment and Management |
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311 | (3) |
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312 | (1) |
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An Overall Framework for Vulnerability Assessment and Management |
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313 | (1) |
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314 | (1) |
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Disaster Recovery Planning and Business Continuity Management |
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315 | (1) |
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316 | (1) |
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317 | (1) |
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Answers to Progress Checks |
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318 | (1) |
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Multiple Choice Questions |
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319 | (2) |
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321 | (1) |
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322 | (2) |
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Chapter 13 Monitoring and Auditing AIS |
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324 | (20) |
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326 | (1) |
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Computer Hardware and Software |
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326 | (6) |
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326 | (1) |
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327 | (1) |
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328 | (3) |
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331 | (1) |
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Computer-Assisted Audit Techniques |
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332 | (2) |
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334 | (3) |
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337 | (1) |
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337 | (1) |
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Answers to Progress Checks |
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338 | (1) |
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Multiple Choice Questions |
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338 | (2) |
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340 | (1) |
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341 | (3) |
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Chapter 14 The Balanced Scorecard and Business Value of Information Technology |
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344 | (20) |
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Balanced Scorecard Framework |
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346 | (3) |
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Learning and Growth Perspective |
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347 | (1) |
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347 | (1) |
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348 | (1) |
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348 | (1) |
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Framework Integrating Strategy, Operations, and IT Investment |
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349 | (1) |
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Role of AIS/IT in a Balanced Scorecard Framework |
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349 | (2) |
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Using a Balanced Scorecard Management Process |
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351 | (1) |
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Role of AIS/IT in the Balanced Scorecard Management Process |
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352 | (1) |
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IT Governance Institute Val IT Framework |
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353 | (1) |
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Implementing Val IT Governance |
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354 | (1) |
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355 | (1) |
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355 | (1) |
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Answers to Progress Checks |
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356 | (1) |
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Multiple Choice Questions |
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357 | (3) |
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360 | (1) |
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361 | (3) |
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Chapter 15 Evaluating AIS Investments |
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364 | (20) |
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Large IT Projects Require Economic Justification |
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366 | (1) |
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The Business Case for IT Initiatives |
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366 | (2) |
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Assessing Business Requirements for IT Initiatives |
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367 | (1) |
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368 | (1) |
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369 | (1) |
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369 | (1) |
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370 | (1) |
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370 | (2) |
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Developing the Value Proposition |
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372 | (2) |
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Test the Sensitivity of Estimates to Changes in Assumptions |
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374 | (1) |
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Prepare the Value Proposition |
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374 | (1) |
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374 | (1) |
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375 | (1) |
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Answers to Progress Checks |
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376 | (1) |
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Multiple Choice Questions |
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376 | (2) |
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378 | (1) |
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379 | (5) |
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Chapter 16 The Systems Development Life Cycle and Project Management: Addressing the Challenges of Building AIS Systems |
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|
384 | (22) |
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386 | (1) |
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Description of the Systems Development Life Cycle |
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386 | (2) |
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Effective Information Technology Planning |
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388 | (1) |
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Projects, Project Management, and Project Sponsors |
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389 | (1) |
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Challenges of IT Project Management |
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390 | (1) |
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Constraining Factors of IT Projects |
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391 | (2) |
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392 | (1) |
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392 | (1) |
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392 | (1) |
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392 | (1) |
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393 | (2) |
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Will the System Be Used, and Will It Be Useful? |
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395 | (2) |
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Addressing Perceived Usefulness |
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396 | (1) |
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Addressing Perceived Ease of Use |
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396 | (1) |
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397 | (1) |
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398 | (1) |
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Answers to Progress Checks |
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399 | (1) |
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Multiple Choice Questions |
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400 | (2) |
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402 | (1) |
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402 | (4) |
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|
406 | (14) |
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Structure Models Using the REA Framework |
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|
406 | (9) |
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Activity Models Using BPMN |
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|
415 | (5) |
| Glossary |
|
420 | (9) |
| Index |
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429 | |
