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vi  About the Authors

Professor Copeland’s research interests include the impact of technology and digital
transformation in the accounting and audit profession, accounting information systems,
financial and managerial accounting, ethical and values-based leadership. Her research
has been published in The CPA Journal, International Journal of Information Systems in the
Service Sector, Research on Professional Responsibility and Ethics in Accounting, The Journal of
Leadership, Accountability and Ethics, International Journal of Leadership Studies and Busi-
ness Education Forum. Dr. Copeland also has had numerous conference proceeding pub-
lications with the American Accounting Association. Dr. Copeland has co-published a
Microsoft Dynamics GP® text with Armond Dalton Publishers and authored hands on
Microsoft Dynamics coursework for Microsoft Dynamics AX, Dynamics 365, and Micro-
soft Dynamics GP ERP systems.
Professor Copeland is a member of the American Accounting and the Microsoft
Dynamics National Academic Advisory Board.
 PREFAC E

Instructor
Overview Each of us who teaches Accounting Information Systems (AIS) faces the
problem of providing students a comprehensive, but interesting knowledge base of AIS.
However, we all know that it is difficult to find the right balance of coverage of technical
concepts and student comprehension. When addressing this issue of balance, we began
to see clearly that a better, more comprehensible approach was needed. With this book,
faculty have argued that we have achieved a good balance of covering technical concepts
and adding real world examples, while still making the text easy to read and understand.
Our textbook also reinforces AIS concepts with relevant, real-world examples and reason-
able end-of-chapter materials.
This text incorporates the important content found in a typical AIS course, but has
five distinguishing characteristics. Five characteristics we focus on throughout the text
are simplicity and understandability of the writing, business processes, accounting and
IT controls, examples from Microsoft Dynamics GP (an ERP/AIS system), and ethics as it
relates to accounting systems.
We place extra emphasis on the students’ understanding. We explain AIS in the context
of business processes and incorporate many real-world examples. The richness of these
examples improves the text, the discussion questions, and end-of-chapter exercises and
cases. We explain IT controls by employing the framework in the AICPA Trust Criteria. This
is an encompassing, but easy to understand, framework of IT controls. We provide exam-
ples in the text of an AIS/ERP system, Microsoft Dynamics GP. Instructors are able to add
a hands-on learning of Microsoft Dynamics GP that complements the theoretical concepts
in the text. Finally, we believe that ethics continues to increase in importance as a topic to
be included in accounting texts. We have included an ethics section in each chapter.
We think that including all these characteristics in a single text has resulted in an
extremely user-friendly product: one that will help your students achieve a better founda-
tion in AIS.

Features
The book is designed to enhance student learning with a focus on ease of use, business
processes and the related controls, and ethics and corporate governance as they relate to
accounting information systems (AIS).

Ease of Use This AIS textbook will allow students to easily read and comprehend the mate-
rial, understand the charts and graphs, and successfully answer questions and cases at the end
of the chapters. To attain ease of use, we included several features, including the following:
• An approach to technical topics with a writing style that is easy to understand.
• Process maps and document flowcharts that provide a picture of business processes
and that are easy to understand. While there are several approaches to charts that
vii
viii  Preface

depict systems, we have used the types of charts that illustrate business processes in
the simplest, yet complete manner. Especially in the chapters focused on business
processes, we use matched process maps, document flowcharts, and data flow dia-
grams to illustrate the processes that occur, and the related flow of information and
documents. These charts are easy to follow and they will enhance the understanding
of the business processes.
• AICPA Trust Services Principles framework for IT controls. Controls within
Information Technology can be a very difficult subject to comprehend because
of the underlying complexity of the technology. While COBIT is the most com-
prehensive source of IT control information, it is not typically easy for students
to understand. This is especially true for students who have not had the opportu-
nity to gain work experience with IT systems and business processes. We use the
simplest framework available for the explanation of IT controls: the AICPA Trust
Criteria. The Trust Services Principles categorize IT Controls into five areas:
security, availability, processing integrity, online privacy, and confidentiality.
• Control and risk tables that summarize internal controls and the related risks. Inter-
nal controls are easier to understand when students can see the corresponding types
of risks that the controls are intended to lessen. We use control/risk exhibits to pre-
sent risks that are reduced when controls are used.
• Real-world examples to illustrate important concepts. Concepts are often easier to
comprehend when presented in a real-world scenario. Each chapter includes exam-
ples of issues faced by actual business organizations that help illustrate the nature
and importance of concepts in the chapter. Real-world discussions are boxed in a
feature titled “The Real World.”
• Microsoft Dynamics GP screen shots to present topics in the context of a real
computer system. New concepts are often easier for students to understand
while presented within a real-life application. We use screen shots from Microsoft
Dynamics GP software to show how various aspects of business processes would
appear in this computer system. In addition, in this version, we have added the
ability for instructors to add hands-on learning of Microsoft Dynamics GP to the
coursework. See the textbook website for details. This add-on tool provides access
to a cloud-based version of Microsoft Dynamics minimizing the involvement of a
university’s IT staff.
• The IT technology that underlies AIS continually evolves and allows enhancements
to those systems. Several chapters integrate the concept of cloud computing and the
increasing use of cloud computing. The effects of cloud computing on the risk ben-
efits and auditing in AIS are also described. Several chapters also include sections
on the most recent technology innovations affecting AIS. These two innovations
are digital transformation and Blockchain. In addition, the chapter on auditing
IT systems incorporates the impact on auditing caused by the use of these newer
technologies.
• End-of-chapter questions, problems, and cases that match well with the chapter con-
tent. It is important to provide material at the end of each chapter that helps stu-
dents reinforce the topics presented. It is equally important that this material be
relevant and understandable. We have devoted our attention to providing a variety
of end-of-chapter activities that are meaningful and manageable, including a con-
cept check, discussion questions, brief exercises, Web exercises, problems, cases, and
a continuing case. In addition, most chapters include activities adapted from profes-
sional (CPA, CMA, and CIA) examinations.
 Preface  ix

Business Processes, Accounting Controls, and IT Controls Business transactions

are portrayed within the text in terms of business processes, which are widely recognized
throughout the accounting profession. These business processes are described in a man-
ner that is applicable to many different business environments.
We incorporate the COSO framework and integrate discussions of risks and controls
in all business process chapters. These discussions are also carried out in as many of the
other chapters as possible. The COSO framework, especially the control procedure com-
ponent, is used as a framework to describe accounting controls. This continued use of
the framework across several chapters is intended to increase student understanding and
retention of risk and control concepts.
In addition, we place a strong emphasis on IT controls. We accomplish this by using
the guidance provided by the AICPA in the revised (2017) Trust Services Principles for
WebTrust® and SysTrust® assurance engagements. The Trust Services Principles are the
AICPA’s guidance that is closely related to COBIT.
The Trust Services Principles risk and control procedures are incorporated into the chap-
ters covering business processes and controls. These controls are also discussed in chapters
on databases, ERP systems, auditing IT systems, and the system development life cycle.

Ethics and Corporate Governance It is indisputable within the business world

that honest, consistent reporting and management of information has never been more
important. Considering the increased responsibility on corporate managers for the overall
financial reporting of the company, the study and use of accounting information systems
is critical. Accordingly, business ethics and corporate governance continue to increase in
focus and we made them a focus of this textbook. An ethics discussion is also found at
the end of each chapter and an ethics icon highlights applicable end-of-chapter material.
In order to place emphasis on business ethics in many chapters, it is important to
establish a foundation of ethics to build upon. Chapter 3 includes a significant section
on ethics in the current environment and the relation of ethical problems to the need
for internal controls and ethics codes. We establish Chapter 3 as the foundation for the
chapters that follow. The ethics and control concepts in Chapter 3 are reinforced as
themes throughout the text. We also include ethics-related questions or cases in the end-
of-chapter materials.
In addition to business ethics, corporate governance is a related topic that has received
much attention in the business world without a corresponding increase in focus by AIS
texts. In addition, each process chapter in Module 3 discusses corporate governance in its
application to the various business processes. Sarbanes–Oxley discussions are highlighted
in the textbook margins with the letters “SOX.”

Supplements
In addition to the textbook, the following materials are provided for faculty and students.
Supplemental materials provided:
• Instructors manual
• Solutions manual
• Student Study Guide
• Test bank
• Computerized test bank
• Over 100 additional articles/readings by chapter that can be used for additional
discussion.
x  Preface

• Supplemental hands on exercises in an ERP system, Microsoft Dynamics GP, pro-

vided with cloud access (Provided at a minimal charge for materials and cloud access)
• Wiley CPA Excel CPA review videos, questions and solutions provided by topic/chap-
ter (Provided at a minimal charge)
They are available on the instructor companion site available with this textbook. The
fourth edition of the text also provides instructors the option of adding hands-on learn-
ing of an ERP/AIS system, Microsoft Dynamics GP, to their coursework. This additional
supplement provides instructional materials and cloud access to Microsoft Dynamics GP
at a nominal cost. Details are provided in the textbook website.
 ACKN OWL E DGM E N T S

We would like to thank every instructor whose feedback helped us in all stages of the
writing, editing, and production of this textbook. In particular, we thank Amelia B
­ aldwin,
University of Alabama; Somnath Bhattacharya, Florida Atlantic University; Pascal A.
Bizzaro, University of Mississippi; Richard Dull, Clemson University; John Butler, Ohio
State University; Danielle DiMeglio, St. Francis College; Stephanie Farewell, University
of Arkansas–Little Rock; Lawrence Grasso, Central Connecticut State University; Neal
Hannon, University of Hartford; Michael Harkness, University of Michigan–Dearborn;
Kenneth Henry, Florida International University; Frank Ilett, Boise State University;
Jack Kissinger, Saint Louis University; David Knight, Borough of Manhattan Commu-
nity College; Antoinette Lynch, Miami University; Dorothy McMullen, Rider University;
Johna Murray, University of Missouri–St. Louis; Michael Palley, Baruch College; Karen
Otto, University of Arizona; Tom Oxner, University of Central Arkansas; Jeffery Payne,
University of Kentucky; Georgia Smedley, University of Nevada–Las Vegas; George
Schmelzle, Indiana University–Purdue University Fort Wayne; Wallace Wood, University
of Cincinnati; Curt Westbook, California State University–San Bernadino; and Yan Xiong,
California State University–Sacramento.

xi
 TO T H E STU DE N TS

Businesses, and the products and services they provide, are unquestionably a critically
important part of our society. We would not have food, shelter, cars, computers, iPhones,
or the other things we need and use daily without smoothly functioning businesses to
provide those goods and services. Likewise, individual businesses could not operate at a
level to sustain our society without accounting information. Accounting information is
the lifeblood of business. Without the regular flow of accurate accounting information to
managers and investors, businesses would collapse. Operating a business or investing in
businesses without accounting information would be as difficult as driving with a covered
windshield. You would have no feedback information about where you are going and
what corrections you must make to get there. Just as your view through the windshield
tells you when to make steering, braking, and accelerating corrections, accounting infor-
mation allows managers and investors to determine how to make corrections that will
allow them to achieve business objectives.
Accountants generate, evaluate, summarize, report, and confirm the information that
managers and investors need to make good choices in their operations or objectives. The
system that allows accountants to accomplish this is the accounting information system.
The study of AIS provides a very important set of concepts to prepare you for an
accounting and business career. We hope the features of this book make your study of
AIS a little more pleasant, interesting, and understandable. Now, go forward and learn
more about AIS and its role in providing critical information to managers and investors!

xiii
 A LI S T OF R E A L - WO R L D E X A M P L E S
I N T H IS TE X TBOOK

Chapter Company Example Subject

1 McDonald’s remote order taking at drive-throughs Business processes
1 McDonald’s and a dedicated supplier of buns, East Balt Supply chain
1 Ford and its reengineered vendor payment system Business processes
reengineering
1 American Institute of CPAS report on AI, Robotic Impact of technology
processes, and Digital Transformation on CPAs
1 BP and Deep Water Horizon oil spill Risks
1 Anonymous company that inflated revenues Ethics
2 Au Bon Pain updated ordering systems Business processes
2 Bowen implementing a new system Legacy systems
2 Thomas Kemper Soda Company’s updated systems Cloud computing
2 Cole Haan, a subsidiary of Nike and system integration Legacy systems
2 Hawaii Commercial Real Estate, LLC’s data sharing Business processes
3 Phar-Mor fraud Top management ethics
3 Johnson & Johnson fraud Top management ethics
3 Association of Certified Fraud Examiners 2018 fraud Fraud
statistics
3 Enron and its demise Fraud
3 Xerox GAAP violations Fraud
3 Koss Corporation embezzlement scheme Fraud
3 Dow Chemical’s warning signs of fraud Fraud
3 Security and data breaches at several companies Hackers
3 Survey results: Ethical conduct in corporations Ethics codes
4 Network break-ins at Target computers Hackers
4 2003 North American power blackout Disaster recovery
4 Sudden death of CEO Business continuity
4 Microsoft Windows operating system Hackers
4 Boeing’s automated shop floor Wireless networking
4 Cloud Computing problems at Amazon and Cloud computing
SalesForce.com
4 Public and private cloud applications at Starbucks Cloud computing
4 Pornography on Federal computers at SEC Fraud
5 Information and technology strategy committee at UPS IT governance

xv
xvi  A List of Real-World Examples in This Textbook

Chapter Company Example Subject

5 Prioritizing IT projects at Allstate IT governance
5 Anheuser-Busch’s use of IT to improve beer sales IT governance
6 Minnesota Vikings use of Microsoft Dynamics 365 ERP
6 Advantages of an ERP system at Viper ERP
Motorcycle Company
6 SkullCandy’s growth and ERP system Cloud computing
6 Microsoft Azure Cloud outage Cloud computing
6 Failed ERP implementation at the city of Tacoma, ERP implementation
Washington and in Marin County, California
6 Successful ERP implementation at Marathon ERP implementation
6 Failed ERP Convesion at Avon ERP implementation
7 JCPenney’s vendor audit of Aurafin IT audit benefits
7 Ford Motor Company’s focus on financial processes Internal audit
and controls
7 Use of CAATs at EY IT audit
7 Audit mistakes at Phar-Mor Auditor independence
7 Koss Corporation’s lack of controls Audit failure
7 Crazy Eddie’s fraud Auditor independence
7 Enron, WorldCom, and Xerox and the need to Substantive testing
test balances
8 Sales processes performance measures at Staples Sales processes
8 B2B sales processes at Staples Sales processes
8 United Healthcare Services use of EDI Internet EDI
8 Advantages of a POS system at Pizza Hut POS systems
8 Fraud at MiniScribe Fraud
8 Brown Forman channel stuffing Ethics
9 General Electric’s electronic invoice IT enablement of purchasing
presentment system
9 City Harvest doubles deliveries without increasing costs Purchasing and
procurement process
9 Frymaster’s automated invoice matching system IT enablement of purchasing
9 Evaluated receipt settlement system at an IT enablement of purchasing
anonymous company
9 Federal government of the United States as strong IT enablement of purchasing
advocate of e-invoicing
9 General Electric’s procurement card use Business process
reengineering
9 Special checking account used at Phar-Mor Fraud
9 Multiple instances of fraud by Paul Pigeon Fraud
9 Walmart’s ethics guidelines for employees in Ethics
purchasing
10 City of Anchorage, Alaska payroll problems with ERP Payroll processes
10 Amtrak ERP systems Payroll processes
10 Automated payroll system at Scott Paper Company IT enablement of payroll
 A List of Real-World Examples in This Textbook  xvii

Chapter Company Example Subject

10 Technology enhancements to property accounting at IT enablement of fixed assets
Tempel Steel and Pepsi-Cola
10 Misclassification of fixed asset at WorldCom Fraud
10 Sears poor corporate governance related to fixed assets Corporate governance
11 Nissan’s robotic plant IT enablement of
manufacturing
11 CAD/CAM at Jean Larrivée Guitars IT enablement of
manufacturing
11 CAD/CAM at Wild West Motorcycle Company IT enablement of
manufacturing
11 Walmart’s use of RFID IT enablement of logistics
11 Fraud in conversion processes at F&C Flavors Fraud
12 Typical timing of month-end closing processes Administrative processes
12 Fast closing process at Alcoa Administrative processes
12 Fraud in administrative processes at echapman.com Fraud
12 Automated authorization at Walmart Administrative processes
12 Interconnected systems at Walmart and Administrative processes
Procter & Gamble
12 Automatic triggering in ERP systems Administrative processes
12 Misleading data for investors at Krispy Kreme Ethics
13 Large database at Walmart Databases
13 High-impact processes at Anheuser-Busch and High-impact processes
Hewlett Packard
13 Failed ERP and IT projects Data mining
13 Data mining at Anheuser-Busch Data mining
13 Distributed databases at McDonald’s Distributed data
13 Procter & Gamble (P&G) and cloud-based Cloud computing
data analytics
13 Data mining activities in Walmart Data mining
13 Control breakdown at Netflix Ethics
14 Walmart’s change to Internet EDI Internet EDI
14 E-business at Domino’s E-business
14 E-business at General Motors E-business
14 E-business at Komatsu E-business
14 E-business at Kenworth Truck Company E-business
14 E-business at 3M E-business
14 GE’s cloud-based analytics and prediction system Digital Transformation
14 Extranet use at Staples Extranet
14 Abuse of private information at Gateway Learning Ethics
Corporation
 CON TE N TS

About the Authors v

Prefacevii
Acknowledgmentsxi
To the Students xiii
A List of Real-World Examples in This Textbook xv

MODULE 1 INTRODUCTION Defines business processes, AIS,

and all foundational concepts. This module provides
the knowledge building blocks to support the
remaining chapters.

1 Introduction to AIS 1
Overview of Business Processes (Study Objective 1), 1
Overview of an Accounting Information System (Study Objective 2), 4
Business Process Linkage Throughout the Supply Chain
(Study Objective 3), 5
IT Enablement of Business Processes (Study Objective 4), 7
Basic Computer and IT Concepts (Study Objective 5), 10
Basic Computer Data Structures, 10
File Access and Processing Modes, 11
Data Warehouse and Data Mining, 13
Structured, Unstructured, and Big Data, 13
Networks and the Internet, 14
Examples of IT Enablement (Study Objective 6), 16
E-Business, 16
Electronic Data Interchange, 16
Point of Sale System, 16
Automated Matching, 17
Evaluated Receipt Settlement, 17
E-Payables and Electronic Invoice Presentment and Payment, 17
Enterprise Resource Planning Systems, 17
Blockchain Technology, 18

xix
xx  Contents

The Internal Control Structure of Organizations (Study Objective 7), 19

Enterprise Risk Management, 20
A Code of Ethics, 22
COSO Accounting Internal Control Structure, 22
IT Controls, 22
Corporate Governance, 23
IT Governance, 23
The Importance of Accounting Information Systems
to Accountants (Study Objective 8), 24
Users of the AIS, 24
Design or Implementation Team, 24
Auditors of the AIS, 24
The Relation of Ethics to Accounting Information Systems
(Study Objective 9), 25
Summary of Study Objectives, 26
Key Terms,  27
End of Chapter Material, 28
■■Concept Check, 28
■■Discussion Questions, 28
■■Brief Exercises, 29
■■Problems,  29
■■Cases,  31
Solutions to Concept Check,  31

2 Foundational Concepts of the AIS 33

Interrelationships of Business Processes and the AIS
(Study Objective 1), 34
Types of Accounting Information Systems (Study Objective 2), 36
Manual Systems, 37
Legacy Systems, 38
Modern Integrated Systems, 40
Client–Server Computing (Study Objective 3), 40
Cloud Computing (Study Objective 4), 41
Accounting Software Market Segments (Study Objective 5), 45
Input Methods Used in Business Processes (Study Objective 6), 48
Source Documents and Keying, 48
Bar Codes, 49
Point of Sale Systems, 49
Electronic Data Interchange, 50
E-Business and E-Commerce, 50
Processing Accounting Data (Study Objective 7), 50
Batch Processing, 50
Online and Real-Time Processing, 52
Outputs from the AIS Related to Business Processes
(Study Objective 8), 52
 Contents  xxi

Documenting Processes and Systems (Study Objective 9), 53

Process Maps, 53
System Flowcharts, 54
Document Flowcharts, 55
Data Flow Diagrams, 57
Entity Relationship Diagrams, 57
Ethical Considerations at the Foundation of Accounting
Information Systems (Study Objective 10), 61
Summary of Study Objectives, 62
Key Terms,  63
End of Chapter Material, 64
■■Concept Check, 64
■■Discussion Questions, 65
■■Brief Exercises, 65
■■Problems,  66
■■Cases,  67
Solutions to Concept Check,  68

MODULE 2 CONTROL ENVIRONMENT Describes the proper

control environment to oversee and control processes.

3 Fraud, Ethics, and Internal Control 69

Introduction to the Need for a Code of Ethics and Internal
Controls (Study Objective 1), 69
Accounting-Related Fraud (Study Objective 2), 72
Categories of Accounting-Related Fraud, 74
The Nature of Management Fraud (Study Objective 3), 75
The Nature of Employee Fraud (Study Objective 4), 76
The Nature of Customer Fraud (Study Objective 5), 78
The Nature of Vendor Fraud (Study Objective 6), 78
The Nature of Computer Fraud (Study Objective 7), 78
Internal Sources of Computer Fraud, 79
External Sources of Computer Fraud, 80
Policies to Assist in the Avoidance of Fraud and Errors
(Study Objective 8), 82
Maintenance of a Code of Ethics (Study Objective 9), 82
Maintenance of Accounting Internal Controls (Study Objective 10), 83
The Details of the COSO Report, 85
Reasonable Assurance of Internal Controls, 93
Maintenance of Information Technology Controls (Study Objective 11), 94
The Sarbanes–Oxley Act of 2002 (Study Objective 12), 96
Section 404—Management Assessment of Internal Controls, 97
Section 406—Code of Ethics for Senior Financial Officers, 97
Summary of Study Objectives, 98
Key Terms,  99
xxii  Contents

End of Chapter Material, 100

■■Concept Check, 100
■■Discussion Questions, 101
■■Brief Exercises, 101
■■Problems,  102
■■Cases,  103
Solutions to Concept Check,  105

4 Internal Controls and Risks in IT Systems 107

An Overview of Internal Controls for IT Systems (Study Objective 1), 107
General Controls for IT Systems (Study Objective 2), 110
Authentication of Users and Limiting Unauthorized Users, 110
Hacking and Other Network Break-Ins, 113
Organizational Structure, 116
Physical Environment and Security, 117
Business Continuity, 119
General Controls from an AICPA Trust Services Criteria
Perspective (Study Objective 3), 120
Risks in Not Limiting Unauthorized Users, 122
Risks from Hacking or Other Network Break-Ins, 123
Hacking and Network Break-Ins Related to Blockchain, 124
Risks from Environmental Factors, 124
Physical Access Risks, 125
Business Continuity Risks, 125
Hardware and Software Exposures in IT Systems (Study Objective 4), 125
The Operating System, 127
The Database, 128
The Database Management System, 129
LANs and WANs, 130
Wireless Networks, 130
The Internet and World Wide Web, 131
Telecommuting Workers and Mobile Workers, 132
Electronic Data Interchange, 132
Cloud Computing, 133
Application Software and Application Controls (Study Objective 5), 135
Input Controls, 136
Processing Controls, 142
Output Controls, 142
Ethical Issues in IT Systems (Study Objective 6), 143
Summary of Study Objectives, 144
Key Terms,  145
End of Chapter Material, 146
■■Concept Check, 146
■■Discussion Questions, 147
■■Brief Exercises, 147
 Contents  xxiii

■■Problems,  148
■■Cases,  149
Solutions to Concept Check,  150

5 IT Governance 153
Introduction to IT Governance (Study Objective 1), 153
An Overview of the SDLC (Study Objective 2), 157
The Phases of the SDLC, 160
Elements of the Systems Planning Phase of the SDLC
(Study Objective 3), 160
The Match of IT Systems to Strategic Objectives, 161
Feasibility Study, 161
Planning and Oversight of the Proposed Changes, 163
Elements of the Systems Analysis Phase of the SDLC
(Study Objective 4), 163
Preliminary Investigation, 163
System Survey: The Study of the Current System, 163
Determination of User Requirements, 165
Analysis of the System Survey, 166
Systems Analysis Report, 166
Elements of the Systems Design Phase of the SDLC (Study Objective 5), 167
The Purchase of Software, 168
In-House Design, 169
Conceptual Design, 169
Evaluation and Selection, 170
Cloud Computing as a Conceptual Design, 172
Detailed Design, 172
Elements of the Systems Implementation Phase of
the SDLC (Study Objective 6), 174
Software Programming, 175
Training Employees, 175
Software Testing, 176
Documenting the System, 176
Data Conversion, 176
System Conversion, 176
User Acceptance, 177
Post-Implementation Review, 177
Elements of the Operation and Maintenance Phase of
the SDLC (Study Objective 7), 177
The Critical Importance of IT Governance in an
Organization (Study Objective 8), 178
SDLC as Part of Strategic Management, 178
SDLC as an Internal Control, 178
Ethical Considerations Related to IT Governance (Study Objective 9), 179
Ethical Considerations for Management, 179
Ethical Considerations for Employees, 180
Ethical Considerations for Consultants, 180
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