Accounting Information Systems and Internal Control - Vaassen, E. H. J. (Maastricht University, The Netherlands and Deloitte a Touche, The Netherlands) a Meuwissen, Roger (Maastricht University, The Netherlands) a Schelleman, Caren (Maastricht University, The Netherlands)

Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control.