The revolutionary effects of using accounting information systems by displacing manual information systems in the private and public sectors cannot be overstated. The benefits of this substitution of set of processes include increased mathematical accuracy, predefined fields and coding tasks, and de-emphasis of manual clerical labor in favor of labor adept in data processing.
Reporting can be significantly automated, facilitating managerial power and control at a distance and the proliferation of global enterprises. The potential detriments are rarely accurately, completely, and timely addressed as information system vendors, management consultants, and corporate procurement teams race toward the popularly conceived state of the art. Systems are ballyhooed as continually improving in processing speed, functionality, and capacity.
Users of these automated systems may not consider big picture effects, and they may not intelligently consider the conduct risks to their own enterprises by concentrating such global reach and influence at high levels of senior management without dedicating adequate resources to verifying the accuracy, completeness, and timeliness of the information systems. This book considers these risks.
Circa l’autore
David M. Shapiro is a fraud risk and financial crimes specialist and an expert on financial investigations and law enforcement. His extensive, diverse background includes work as an assistant professor at the John Jay College of Criminal Justice, FBI special agent, prosecuting attorney, corporate investigator and global practice leader, and certified public accountant and management consultant. Additionally, his areas of expertise include the investigation and amelioration of organized crime at the local and transnational levels and the design, implementation, and maintenance of internal control systems to mitigate conduct risk. He coordinates and leads the financial examination and financial forensics undergraduate and the Saturday master in public administration graduate programs at John Jay College. The skills required to inspect and oversee these programs include serving the students with proper guidance; maintaining cooperation among faculty, adjuncts, and staff; and performing public service promptly and intelligently in response to media questions about relevant issues implicating law and justice.
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