．COVERAGE ON DATA CODING was moved from Chapter 8 to Chapter 2 Introduction to Transaction Processing because of its relevance as an element of transaction processing. This discussion has also been updated to include a discussion of data coding schemes and their role in transaction processing and AIS as a means of coordinating and managing a firm’s transactions.
．EXPANDED FRAUD COVERAGE: Chapter 3 Ethics, Fraud, and Internal Controls has been revised to include the most recent research results published by the Association of Certified Fraud Examiners (ACFE). The discussion of common fraud schemes has also been expanded.
．INTERNAL CONTROL CASES have been revised and new cases have been added in chapters 4,5, and 6. Based on research on how these cases would be most effectively used in the classroom, all case solution flowcharts are numerically coded and cross-referenced to text that explains the internal control issues.
