Overview

Written by an author team uniquely composed of educators and practitioners, Accounting Information Systems, 2nd Edition offers a modern approach that helps students understand how course concepts are applied in the workforce and why developing these skills are so important. By incorporating their own experience and showcasing real world applications through features like Sample LinkedIn Job Posts and Featured Professional spotlights, the authors connect course concepts to industry, allowing for greater understanding while helping students see the different opportunities a career in AIS can provide. Accounting Information Systems also focuses on teaching students how to make informed business decisions through case-based learning and data analysis applications. Students work through Julia’s Cookies, a flexible, running case with data sets and questions in Tableau and Excel, that helps them understand how various systems come together to support a business, and how those systems evolve. Integrated analysis questions that take a tool-agnostic approach are also available to promote critical thinking and communication skills. With a practical perspective and high-quality bank of assessments and practice opportunities, this text has been written to help inspire and prepare the next generation of accounting professionals.

Full Product Details

Author:   Arline A. Savage (University of Alabama at Birmingham, Birmingham, AL) ,  Danielle Brannock (Intuitive, Atlanta, GA) ,  Alicja Arnold (University of Alabama at Birmingham, Birmingham, AL)
Publisher:   John Wiley & Sons Inc
Imprint:   John Wiley & Sons Inc
Edition:   2nd Revised edition
Dimensions:   Width: 21.60cm , Height: 3.30cm , Length: 27.40cm
Weight:   1.678kg
ISBN:  

9781394327119

ISBN 10:   1394327110
Pages:   848
Publication Date:   21 October 2025
Audience:   College/higher education ,  Tertiary & Higher Education
Format:   Loose-leaf
Publisher's Status:   Active
Availability:   Out of stock  
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Table of Contents

From the Authors viii About the Authors ix Our Approach xvii Acknowledgements xxiv Part I: Foundations of AIS 1 Accounting as Information 1.1 Why Is Accounting Information Important? 1-2 Good Information Leads to Good Decisions 1-2 Transforming Data into Information 1-3 Meet Julia’s Cookies 1-5 Julia’s Cookies Applied Learning 1.1 1-6 Understanding Business Operations 1-7 1.2 How Have Accounting Information Systems Evolved? 1-12 Acquisitions and Payments Processes 1-13 Julia’s Cookies Applied Learning 1.2 1-14 Conversion Processes 1-15 In the Real World: McDonald’s Regrets Changing Its Conversion Process 1-16 Marketing, Sales, and Collections Processes 1-16 1.3 How Does Management Use Information? 1-18 Management’s Responsibility for Business Processes 1-18 Data-Driven Decision Making 1-20 Julia’s Cookies Applied Learning 1.3 1-23 1.4 What Is the Relationship Between Accounting and Data Analytics? 1-24 Reporting Versus Analytics 1-24 Data Analytics in Accounting 1-25 Julia’s Cookies Applied Learning 1.4 1-26 Data Analytics Skills 1-26 Featured Professional: Accounting Support Services 1-27 Tableau Case: Julia’s Cookies Characteristics of Useful Information 1-35 2 Risks and Risk Assessments 2.1 How Do We Understand Risk? 2-2 Importance of Risk 2-2 Applying Risks to a Business 2-3 Enterprise Risk Management 2-5 Identifying Risks 2-6 Julia’s Cookies Applied Learning 2.1 2-7 2.2 What Are the Types of Risks? 2-7 Internal Risks 2-8 In the Real World: Wells Fargo Fake Accounts 2-10 External Risks 2-11 Risk Inventory 2-13 Julia’s Cookies Applied Learning 2.2 2-14 2.3 How Do We Prioritize Risk? 2-14 Evaluating Risk Severity 2-14 Julia’s Cookies Applied Learning 2.3 2-15 Using Risk Formulas 2-16 Creating Risk Matrices 2-18 2.4 How Do We Respond to Risk? 2-19 Assess the Risk 2-20 Respond to the Risk 2-21 Julia’s Cookies Applied Learning 2.4 2-23 Featured Professional: Nontraditional CPA Firm 2-23 Business Mini-Case: TESLA–Future is Autonomous 2-32 Tableau Case: Julia’s Cookies Risk Analysis 2-33 3 Risk Management and Internal Controls 3.1 How Do Internal Controls Mitigate Risk? 3-2 Preventive Controls 3-3 Detective Controls 3-5 Corrective Controls 3-5 Julia’s Cookies Applied Learning 3.1 3-7 3.2 How Are Controls Classified? 3-8 IT General Controls 3-9 IT Application Controls 3-10 In the Real World: Cox Enterprises’ Pandemic Response 3-10 Implementing Controls 3-10 Continuous Monitoring 3-13 Julia’s Cookies Applied Learning 3.2 3-15 3.3 How Do We Assess Internal Controls? 3-16 Management: First and Second Line Roles 3-17 Julia’s Cookies Applied Learning 3.3 3-19 Internal Audit: Third Line Role 3-20 3.4 Why Are Internal Control Frameworks Important? 3-21 Sarbanes-Oxley Act of 2002 (SOX) 3-22 COSO Internal Control—Integrated Framework 3-23 COSO Enterprise Risk Management Framework 3-26 Julia’s Cookies Applied Learning 3.4 3-28 Featured Professional: Managing Partner, Risk Management Firm 3-28 Business Mini-Case: Risk Management Failures at Celsius Network 3-38 Tableau Case: Julia’s Cookies’ Internal Control Environment 3-38 4 Software and Systems 4.1 How Do Systems Capture and Process Data? 4-2 Information Systems 4-2 Transaction Processing 4-3 Software 4-5 Cloud Computing 4-7 Julia’s Cookies Applied Learning 4.1 4-9 4.2 How Do Startups and Small Businesses Use Technology? 4-10 Technology for Startups 4-10 Managing Risks 4-13 Julia’s Cookies Applied Learning 4.2 4-14 4.3 What Are the Characteristics of Information Systems for Growing Companies? 4-15 Acquisition-Based Growth 4-15 Systems Integration 4-17 Systems Configurations 4-18 Julia’s Cookies Applied Learning 4.3 4-21 4.4 Why Are Enterprise Resource Planning (ERP) Systems Considered Ideal? 4-22 A Solution for Systems Integration 4-22 Julia’s Cookies Applied Learning 4.4 4-25 Implementing an ERP System 4-25 In the Real World: Revlon: An ERP Horror Story 4-27 Featured Professional: Senior Accountant at a Local Startup 4-28 Tableau Case: Julia’s Cookies’ System Conversion 4-35 5 Data Storage and Analysis 5.1 What Is Data? 5-2 Data Elements 5-2 Data Types 5-3 Data That Changes 5-6 Julia’s Cookies Applied Learning 5.1 5-7 5.2 How Is Data Stored? 5-8 Introduction to Databases 5-8 Types of Data Storage 5-9 Julia’s Cookies Applied Learning 5.2 5-11 5.3 What Makes Data “Big Data”? 5-11 Volume 5-12 Velocity 5-13 Variety 5-13 Veracity 5-14 In the Real World: Uber’s Data Platform 5-14 Value 5-15 Julia’s Cookies Applied Learning 5.3 5-15 5.4 How Do Accounting Professionals Use Data? 5-15 Audit and Compliance 5-17 Financial Accounting 5-18 Managerial Accounting 5-19 Julia’s Cookies Applied Learning 5.4 5-21 Tax Accounting 5-22 Featured Professional: MBA Business Analytics and Management Information Systems Candidate 5-23 Tableau Case: Julia’s Cookies’ Data Concepts 5-30 6 Designing Systems and Databases 6.1 How Are Systems Developed? 6-2 Pre-Implementation 6-3 System Build 6-6 Go-Live and Beyond 6-7 Julia’s Cookies Applied Learning 6.1 6-9 6.2 Which Methodology Should Be Used? 6-9 Waterfall Methodology 6-10 Agile Methodology 6-10 In the Real World: Whole Foods Market 6-13 Selecting a Methodology 6-13 Julia’s Cookies Applied Learning 6.2 6-14 6.3 What Type of Database Should Be Used? 6-15 Relational Databases 6-15 Julia’s Cookies Applied Learning 6.3 6-18 Object-Oriented Databases 6-18 NoSQL Databases 6-19 6.4 How Are Relational Databases Designed? 6-20 The Conceptual ERD: Identifying Tables and Relationships 6-21 The Logical ERD: Adding Details 6-22 The Physical ERD: Creating the Technical Design 6-23 Julia’s Cookies Applied Learning 6.4 6-25 6.5 How Do We Interact with Data in a Database? 6-29 The Basic SELECT Statement 6-30 The WHERE Clause 6-32 The JOIN Operator 6-34 Putting It Together 6-36 Julia’s Cookies Applied Learning 6.5 6-38 Featured Professional: Finance Digital Transformation Analyst 6-38 Tableau Case: Julia’s Cookies’ Advanced Data Concepts 6-48 7 Emerging and Disruptive Technologies 7.1 How Do Companies Approach Emerging and Disruptive Technologies? 7-2 Differentiating Emerging and Disruptive Technologies 7-3 Risk and Risk Mitigation 7-4 Julia’s Cookies Applied Learning 7.1 7-6 7.2 How Do Disruptive Technologies Provide Business Opportunities? 7-7 Generative Artificial Intelligence (GenAI) 7-7 Internet of Things (IoT) 7-8 Extended Reality (XR) 7-11 Gamification 7-12 Autonomous Things (AuT) 7-13 Julia’s Cookies Applied Learning 7.2 7-14 7.3 How Does Robotic Process Automation (RPA) Benefit Accounting Professionals? 7-15 Types of Automation 7-15 Logic Behind RPA 7-16 Accounting Use Cases 7-20 Julia’s Cookies Applied Learning 7.3 7-23 Creating Efficiencies and Opportunities 7-24 In the Real World: Automation at Airbus: Saving Millions on Finance Tasks 7-25 7.4 What Is Blockchain? 7-26 The Basics of Blockchain 7-27 Cryptology 7-27 Blockchain Ledgers 7-28 Fundamental Principles of Blockchain Technology 7-31 Types of Blockchain Systems 7-32 Julia’s Cookies Applied Learning 7.4 7-33 7.5 Why Should Accountants Care About Blockchain? 7-33 Evolving Career Opportunities 7-34 Improving Data Quality 7-36 Julia’s Cookies Applied Learning 7.5 7-37 Featured Professional: Director of Innovation, Public Accounting Firm 7-38 Tableau Case: Julia’s Cookies’ Smart Freezers 7-44 8 Documenting Systems and Processes 8.1 Why Do We Document Systems and Processes? 8-2 Systems Documentation 8-3 Program Documentation 8-3 Operator Documentation 8-4 User Documentation 8-4 Julia’s Cookies Applied Learning 8.1 8-5 8.2 How Do We Know Which Type of Documentation to Use? 8-6 Documenting the Overall Business 8-6 Documenting Processes and Systems 8-8 Documenting Data 8-10 Julia’s Cookies Applied Learning 8.2 8-11 8.3 How Do Flowcharts Illustrate Systems or Business Processes? 8-12 Flowchart Shapes 8-12 Julia’s Cookies Applied Learning 8.3 8-15 Flowchart Swim Lanes 8-17 In the Real World: A Picture Is Worth a Thousand Words 8-17 8.4 How Do Data Flow Diagrams Show Information Flow? 8-19 DFD Shapes 8-19 DFD Levels 8-20 Julia’s Cookies Applied Learning 8.4 8-23 Featured Professional: Big Four External Auditor 8-24 Tableau Case: Julia’s Cookies’ System Migration 8-31 Part II: Business Processes 9 Human Resources and Payroll Processes 9.1 How Are Human Resources and Payroll Related? 9-2 Human Resources: Employee Operations 9-3 Payroll: Employee Compensation 9-4 Integrating HR and Payroll 9-5 Julia’s Cookies Applied Learning 9.1 9-6 9.2 How Are New Employees Hired? 9-6 Employee Onboarding Process 9-7 Risks and Control Activities 9-10 Julia’s Cookies Applied Learning 9.2 9-12 9.3 What Happens When an Employee Is Terminated? 9-13 Employee Termination Process 9-14 Risks and Control Activities 9-17 Julia’s Cookies Applied Learning 9.3 9-18 9.4 How Do We Compensate Employees for Their Work? 9-19 Payroll Journal Entries 9-21 Payroll Process 9-22 Risks and Control Activities 9-24 In the Real World: Small Business Employees Go Unpaid 9-25 Julia’s Cookies Applied Learning 9.4 9-27 9.5 How Can Human Resources and Payroll Data Be Used to Identify Risks? 9-28 Database Design 9-29 Reporting and Insights 9-30 Julia’s Cookies Applied Learning 9.5 9-35 Featured Professional: Director of SOX Compliance 9-36 Business Case: Return-to-Office Policies vs the Work-from-Home Economy 9-45 Tableau Case: Julia’s Cookies’ People Analytics 9-45 10 Purchasing and Payments Processes 10.1 What Is the Relationship Between Purchasing, Inventory Management, and Supply Chain Management? 10-2 Inventory Purchasing and Payments Processes 10-4 In the Real World: Purchasing Gone Wrong 10-6 Inventory Management 10-7 Supply Chain Management 10-8 Julia’s Cookies Applied Learning 10.1 10-9 10.2 How Are Inventory and Other Goods and Services Purchased? 10-10 Purchasing Process 10-10 Internal Control over Purchasing 10-12 Julia’s Cookies Applied Learning 10.2 10-15 10.3 What Makes Fixed Assets Unique to Purchasing and Payments? 10-18 Fixed Asset Acquisitions Process 10-18 Internal Control over Fixed Asset Acquisitions 10-22 Julia’s Cookies Applied Learning 10.3 10-23 10.4 How Do We Evaluate the Credit Payments Process? 10-25 Credit Payments Process 10-26 Internal Control over Payments to Vendors 10-28 Julia’s Cookies Applied Learning 10.4 10-29 10.5 How Does the AIS Capture Purchasing and Payments Data? 10-29 Database Design 10-30 Julia’s Cookies Applied Learning 10.5 10-32 Reporting and Insights 10-32 Featured Professional: External Auditor for Private Companies 10-38 Business Mini-Case: Fraudulent Vendor Payments at Virginia Department of Health 10-47 Tableau Case: Julia’s Cookies’ Accounts Payable Analytics 10-47 11 Conversion Processes 11.1 What Is the Relationship Between Conversion Processes, Inventory, and Supply Chain Management? 11-2 Conversion Processes 11-4 Julia’s Cookies Applied Learning 11.1 11-10 Managing the Inventory and Product Life Cycle 11-12 11.2 Why Is Cost Accounting Important to the Accounting Information System? 11-14 Traditional Cost Accounting 11-15 Activity-Based Cost Accounting 11-19 Julia’s Cookies Applied Learning 11.2 11-20 Product Costing Internal Controls 11-21 11.3 What Is Digital Manufacturing? 11-22 Digital Manufacturing Environment 11-22 In the Real World: Inside the Siemens Digital Factory 11-23 Opportunities and Challenges 11-23 Digital Manufacturing Use Cases 11-24 Julia’s Cookies Applied Learning 11.3 11-25 11.4 How Is Data Collected and Used? 11-26 Database Design 11-27 Julia’s Cookies Applied Learning 11.4 11-28 Reporting and Insights 11-29 Featured Professional: Program Manager, Electric Vehicle Manufacturer 11-31 Business Mini-Case: Supply Chain Disruptions at Nike Due to Global Chip Shortage 11-40 Tableau Case: Julia’s Cookies’ Cost of Raw Materials 11-40 12 Marketing, Sales, and Collections Processes 12.1 How Do Marketing, Sales, and Collections Complete the Business Model? 12-2 Business-to-Consumer Sales 12-3 Managing Inventory and Product Flow 12-10 Julia’s Cookies Applied Learning 12.1 12-11 12.2 Why Are Business Credit Sales More Complex Than Consumer Cash Sales? 12-12 Marketing 12-13 Pricing and Contracts 12-13 Julia’s Cookies Applied Learning 12.2 12-16 Sales Orders 12-17 Shipping 12-18 Billing and Collections 12-21 Credit Sales Process Flowchart 12-22 12.3 How Do We Ensure That Revenue Is Correctly Recognized? 12-24 Revenue Recognition Model 12-24 In the Real World: Wirecard and the Missing $2 Billion of Revenue and Cash 12-25 Controlling for Mistakes and Fraud 12-26 Julia’s Cookies Applied Learning 12.3 12-28 12.4 How Are Customer Payments Collected? 12-29 Receiving Payments 12-29 Bank Deposits 12-30 Recording Cash Receipts 12-32 Collections Process Flowchart 12-33 Julia’s Cookies Applied Learning 12.4 12-35 12.5 Which Reports and Analytics Give Insights into These Processes? 12-37 Database Design 12-38 Reporting and Insights 12-39 Julia’s Cookies Applied Learning 12.5 12-42 Featured Professional: Finance Transformation Manager 12-45 Business Mini-Case: Tupperware’s Pivot and the Perils of Multi-Channel Sales 12-55 Tableau Case: Julia’s Cookies’ Accounts Receivable Analysis 12-56 13 Financial Reporting Processes 13.1 How Is an AIS Involved in Financial Reporting? 13-2 Meeting Financial Reporting Objectives 13-3 Julia’s Cookies Applied Learning 13.1 13-4 Consolidated Reporting Requirements 13-5 13.2 How Are Financial Statements Generated by an AIS? 13-7 Chart of Accounts 13-7 The Financial Reporting Process 13-8 Julia’s Cookies Applied Learning 13.2 13-12 Financial Reporting Internal Controls 13-14 13.3 How Does XBRL Create Efficient Financial Reporting? 13-17 Tagging Financial Data 13-17 Standardized Financial Reporting 13-18 XBRL in Action 13-19 Julia’s Cookies Applied Learning 13.3 13-20 13.4 Are There Other Important Financial Accounting Reports? 13-21 Cost Accounting 13-21 Responsibility Accounting 13-22 Balanced Scorecard 13-23 Julia’s Cookies Applied Learning 13.4 13-25 13.5 How Is Financial Reporting Data Used for Insights and Decision Making? 13-26 In the Real World: Navigating Financial Reporting in a Major Banking Deal 13-27 Database Design 13-28 Julia’s Cookies Applied Learning 13.5 13-29 Reporting and Insights 13-31 Featured Professional: Chief Financial Officer 13-34 Business Mini-Case: Under Armour’s Revenue Recognition Challenges 13-43 Tableau Case: Julia’s Cookies’ Financial Reporting Analysis 13-44 Appendix A: Expanding the Accounting Equation: From Balance Sheet to Statement of Cash Flows 13-46 Part III: Risk Assurance 14 Information Systems and Controls 14.1 What Framework Can We Use to Mitigate Risk Around Our Systems? 14-2 Introducing COBIT 14-2 Julia’s Cookies Applied Learning 14.1 14-3 The Five Domains of COBIT 14-4 14.2 How Do We Decide Who Can Access Systems? 14-6 Assigning and Authenticating Users 14-6 Julia’s Cookies Applied Learning 14.2 14-8 Adding and Removing Users 14-9 Reviewing Existing Users 14-11 User Access Internal Controls 14-12 14.3 How Do We Physically Protect Our Systems? 14-13 Data Center Components and Security 14-13 In the Real World: Google and Amazon Data Centers 14-15 Julia’s Cookies Applied Learning 14.3 14-17 Physical Access Internal Controls 14-17 14.4 How Do We Keep Our Systems Running? 14-18 Business Continuity Planning 14-19 Julia’s Cookies Applied Learning 14.4 14-20 Backup Sites 14-21 Backup Strategies 14-22 Backup Cycles 14-25 Data Storage Internal Controls 14-26 14.5 How Do We Make Changes to Systems? 14-27 The Change Management Process 14-28 Julia’s Cookies Applied Learning 14.5 14-32 Differentiating Between Normal and Emergency Changes 14-32 Change Management Internal Controls 14-33 Featured Professional: IT Governance Thought Leader 14-34 Tableau Case: Julia’s Cookies’ Change Management 14-42 15 Fraud 15.1 What Is Fraud? 15-2 Fraud Is a Risk 15-2 External Fraud 15-4 Occupational Fraud 15-4 In the Real World: Out for Blood—A Case of Deceit and Greed 15-6 Behavioral Red Flags 15-6 Julia’s Cookies Applied Learning 15.1 15-7 15.2 How Do We Manage Fraud Risk? 15-8 The Fraud Triangle 15-8 Julia’s Cookies Applied Learning 15.2 15-10 Preventing Fraud 15-11 Detecting Fraud 15-12 15.3 How Does Asset Misappropriation Result in Fraud? 15-13 Skimming 15-15 Larceny 15-17 Fraudulent Disbursements 15-18 Julia’s Cookies Applied Learning 15.3 15-19 15.4 What Are the Characteristics of Financial Statement Fraud? 15-22 Overstating Financial Performance 15-23 Julia’s Cookies Applied Learning 15.4 15-26 Understating Financial Performance 15-28 Management’s Involvement in Financial Statement Fraud 15-30 Featured Professional: Fraud Analytics Specialist 15-31 Tableau Case: Julia’s Cookies’ Fraudulent Disbursements 15-38 16 Cybersecurity 16.1 How Is Cybersecurity Relevant to the Accounting Profession? 16-2 Recent Cybersecurity Threats 16-3 Relevance to Accounting Professionals 16-4 Governance and Policies 16-6 Julia’s Cookies Applied Learning 16.1 16-8 16.2 How Do Cybercriminals Plan Attacks? 16-8 Physical Reconnaissance Attacks 16-9 Julia’s Cookies Applied Learning 16.2 16-11 Logical Reconnaissance Attacks 16-13 16.3 How Do Hackers Gain Unauthorized Access? 16-15 Physical Access Attacks 16-15 Julia’s Cookies Applied Learning 16.3 16-17 Logical Access Attacks 16-17 16.4 How Do Attackers Shut Down a System? 16-21 Denial-of-Service Attacks 16-22 Malware Attacks 16-23 In the Real World: Cyberattacks on Canadian Companies 16-26 Julia’s Cookies Applied Learning 16.4 16-27 Featured Professional: Public Accounting Cybersecurity Director 16-28 Tableau Case: Julia’s Cookies’ Network Log 16-35 Part IV: Technology and Analytics 17 Data Analytics 17.1 How Is Data Analytics Changing the Accounting Profession? 17-2 Types of Analysts 17-2 In the Real World: Employment Opportunities in Accounting Data Analytics 17-3 Julia’s Cookies Applied Learning 17.1 17-4 Types of Analytics 17-4 Machine Learning (ML) 17-5 17.2 How Do We Explore a Data Set? 17-7 Anomaly Detection 17-7 Data Summarization 17-8 Clustering and Classification 17-9 Julia’s Cookies Applied Learning 17.2 17-13 17.3 How Do We Investigate Interesting Occurrences in a Data Set? 17-13 Linear Regression 17-14 Julia’s Cookies Applied Learning 17.3 17-16 Forecasting 17-16 Monte Carlo Simulation 17-17 17.4 Which Analytics Techniques Are Gaining Popularity in the Accounting Profession? 17-18 Process Mining 17-19 Julia’s Cookies Applied Learning 17.4 17-20 Network Analysis 17-20 Geospatial Analytics 17-22 Natural Language Processing (NLP) 17-23 Featured Professional: Audit Data Analytics Manager 17-24 Tableau Case: Julia’s Cookies’ Customer Call Patterns 17-33 18 Data Visualization 18.1 How Does Visualization Tell a Story with Data? 18-2 In the Real World: Charles Schwab’s Tableau Center of Excellence 18-3 Turning Data into a Story 18-3 Designing for a User 18-5 Setting the Tone 18-6 Julia’s Cookies Applied Learning 18.1 18-6 18.2 What Are the Fundamentals of Design? 18-7 Color 18-7 White Space 18-10 Typography and Iconography 18-11 Julia’s Cookies Applied Learning 18.2 18-13 18.3 How Do Visualizations Help Us Explore Data? 18-13 Composition and Comparison 18-15 Distribution 18-19 Relationships 18-21 Geospatial Maps 18-23 Julia’s Cookies Applied Learning 18.3 18-25 18.4 When Should Explanatory Visualizations Be Used for Storytelling? 18-25 Infographics 18-27 Dashboards 18-28 Storyboards 18-30 Julia’s Cookies Applied Learning 18.4 18-33 Featured Professional: Health Insurance Business Analyst 18-34 Tableau Case: Julia’s Cookies’ Sales Dashboard 18-48 Glossary G- 1 Index I- 1 Online Chapter 19 Audit Assurance 19.1 What Is the Difference Between Internal Audit and External Audit? 19-2 Audit Specializations 19-2 External Auditors 19-3 In the Real World: Arthur Andersen and Enron 19-5 Julia’s Cookies Applied Learning 19.1 19-7 19.2 How Are Internal Audits Performed? 19-8 The Internal Audit Process 19-9 Planning an Audit 19-10 Julia’s Cookies Applied Learning 19.2 19-12 19.3 How Is Testing Performed? 19-13 Information Gathering 19-14 Tests of Controls 19-15 Substantive Procedures 19-16 Julia’s Cookies Applied Learning 19.3 19-20 19.4 What Happens After an Audit? 19-21 Wrap-up 19-21 Julia’s Cookies Applied Learning 19.4 19-22 Reporting 19-23 Follow-up 19-24 Featured Professional: External Auditor, Big Four Firm 19-25 Tableau Case: Julia’s Cookies’ Internal Audit Analytics 19-34

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