Accounting information systems and internal control / Eddy Vaassen, Roger Meuwissen and Caren Schelleman.

Includes bibliographical references and index.

Organizations and their systems -- Internal control -- Bridging the gap between internal control and management control -- The dynamics of control and it -- Documenting and evaluating internal control systems -- Organizational processes -- The purchasing process -- The inventory process -- The production process -- The sales process -- Secondary processes -- Typology of organizations -- Trade organizations -- Production organizations -- Service organizations with a limited flow of goods -- Service organizations that put space and electronic capacity at their customers' disposal -- Service organizations that put knowledge and skills at their customers' disposal -- Governmental and other not-for-profit organizations.

With the revival of internal control as a feature of corporate governance practice, this text offers an in-depth discussion of the subject. Each chapter contains references to small and mid-sized organisations to highlight differences between the control systems in each of these.