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Accounting Information Systems (Coursework Sample)


Article Critique Grading Rubric
You will find an article in a scholarly journal dealing with information systems theory or application, and will then summarize and critique it in 2-4 pages. A proper APA title page, running head, and reference list are required for these critiques. No abstract is needed for this assignment. Each critique should have at least four references. Upon completion of each Article Critique, the assignment must be submitted in both a discussion board thread as well as through the SafeAssign submission link located in the assigned module by 11:59 p.m. (ET) on Sunday of the assigned module/week.
Explanation of Rubric:
Each assignment will be assessed on 5 criteria:
1) Content
2) Organization
3) Format
4) Spelling, Grammar & Punctuation
5) Clarity & Style
There are 3 ranges for assessment within each category:
1) Exceptional
2) Satisfactory
3) Needs Improvement
The assessment of each component for your assignments will be highlighted and distinguished in bold blue type. This rubric and assessment will be attached to each of your written assignments.
(50 pts.)
Assignment does not demonstrate understanding of subject matter, and the purpose of the paper is not stated. The objective, therefore, is not addressed and supporting materials are not correctly referenced.
37.5 to 44.5 POINTS
Assignment demonstrates limited understanding of the subject matter Theories are not well connected to a practical experience or appropriate examples. An attempt to research the topic is evident, materials are correctly referenced.
45 to 50 POINTS
Assignment demonstrates thorough understanding of the subject matter. Clearly states the objective of the paper and links theories to practical experience. The paper includes relevant material that is correctly referenced, and this material fulfills the objective of the paper.
(20 pts.)
Paragraphs do not focus around a central point, and concepts are disjointedly introduced or poorly defended (i.e., stream of consciousness).
15 to 17.5 POINTS
Topics/content could be organized in a more logical manner. Transitions from one idea to the next are often disconnected and uneven.
18 to 20 POINTS
Assignment focuses on ideas and concepts within paragraphs. Sentences are well-connected and meaningful. Each topic logically flows from the objective. Introduction clearly states the objective; purpose of the paper. Conclusion draws the ideas together.
(10 pts.)
The paper does not conform to APA style.
7.5 to 8.5 POINTS
Paper does not conform completely to APA style (e.g., margins, spacing, pagination, headings, headers, citations, references).
9 to 10 POINTS
The paper is correctly formatted to APA style (e.g., margins, spacing pagination, headings, headers, citations, references).
(10 pts.)
Paper demonstrates limited understanding of formal rules of written language; writing is colloquial (i.e., conforms to spoken language). Grammar and punctuation are consistently incorrect. Spelling errors.
7.5 to 8.5 POINTS
Assignment occasionally uses awkward sentence construction; overuse or inappropriate use of complex sentence structure. Problems with word usage (e.g., incorrect context, tense, etc) and punctuation persist, often causing difficulties with grammar.
9 to 10 POINTS
Assignment demonstrates correct usage of formal English language in sentence construction. Variation in sentence structure and word usage promotes readability. There are no spelling, punctuation, or word usage errors.
(10 pts.)
Assignment uses limited vocabulary. Paper has difficulty conveying sophisticated concepts. Only the broad, general messages are presented.
7.5 to 8.5 POINTS
Some words, transitional phrases, and conjunctions are overused. Ideas may be overstated, and sentences with limited contribution to the subject are included.
9 to 10 POINTS
Assignment uses appropriate language (i.e., avoids jargon, uses complex concepts appropriately). Writing is concise, in active voice, avoids awkward transitions/overuse of conjunctions.
Ch1 Introduction to AIS
Ch2 Enterprise Systems
Ch3 E Business Systems
Ch4 Documenting Information Systems
Behavior Patterns That Can Indicate an Insider Threat (
Paragraph 1
Improvements in technology have made it easier for public and private sector organizations to identify the behavioral patterns that may indicate a malicious insider threat, but technology is just one component of an overall insider threat program.
The advances in technology and information systems have helped company’s become more aware of fraud and malicious threats within the company.
The advances in technology help companies find fraudulent activity, but it also gives users the opportunity to hide the fraudulent activity longer. In most information systems users learn how to get around certain internal control activities to conduct fraud. Although, the software is helping the company it is hurting the company as well.
Paragraph 2
Insider threats are seldom impulsive acts. Employees wishing to harm a current or former employer, business partner, or client—whether by stealing trade or government secrets, sabotaging information systems, or even opening fire on colleagues—usually plan their actions. Some wish to get revenge against an organization they believe wronged them. Others seek some kind of personal or financial gain, or to point out a perceived injustice. Still others may operate as spies for a foreign government. Regardless of their motivation, their plans often percolate for weeks, months, or even years before they act. Recent revelations about a member of the U.S. intelligence community leaking national security documents has once again put public and private sector organizations on alert to insider threats.
Fraud and malicious activity conducted within entities is a rarely a spontaneous act. The individuals who take part in this activity are usually doing it for revenge or basically to recoup some form of benefit or satisfaction. Most of the time; they have planned the task for weeks to months at a time. This type of behavior can happen within any entity; commercial or government.
Although this article appears to focus on physical threats within entities, it compares to the act and process of conducting fraudulent activity in the workplace. This is why it is very important for companies to implement internal controls and segregation of duties. Of course there are those who are successful in manipulating information systems. There is no way that this can be a spontaneous act, it takes time to try to conduct fraud without getting caught.
Paragraph 3
“Insiders move along a continuum from idea to action,” says Michael Gelles, a director with Deloitte Consulting LLP and a former chief psychologist for the Naval Criminal Investigative Service (NCIS). “They don’t wake up one morning and decide to exploit confidential information. They get an idea, ruminate, and then begin testing the waters to see if they can execute the idea—maybe by trying to access sensitive data or a secure facility.”
Paragraph 4
As insiders move along the idea-to-action continuum, they leave evidence, no matter how hard they may try to cover their tracks. Red flags frequently take the form of changes in attitude or behavior: The insider may grow frustrated or disgruntled, begin violating corporate policies, come in or stay late at the office, show “undue interest” in information that may not be relevant to their work, or attempt to access physical areas where they don’t typically—or shouldn’t—work, according to Gelles.
Paragraph 5
To detect insiders’ actions before they do harm, Gelles advises organizations to establish a series of threat indicators, such as policy violations, job performance difficulties, or disregard for rules, based on high-value assets they wish to protect. For example, potential indicators that a rogue software developer appears likely to steal his company’s source code may include a vengeful attitude, isolation from co-workers, accessing the system on which the source code is stored during off-hours, and a bad performance rating. (An employee with a bad ranking who believes he’s going to lose his job may try to steal intellectual property that could help him land a job with a competitor or start his own company.) Manufacturers seeking to safeguard new product designs may keep an eye out for insiders trying to access or download those plans, traveling to countries where intellectual property theft is prevalent, sending emails with large attachments, and/or experiencing financial difficulty.
Paragraph 6
“There’s no (psychological) profile for an insider,” says Gelles. “An individual’s personality isn’t nearly as important as their actions. That said, you’re not looking for a specific behavior, but a pattern of behaviors that may indicate a potential insider threat.”
Paragraph 7
With insider threat indicators established, companies can then begin to collect and correlate virtual and nonvirtual data about employees, according to Gelles. Virtual data refers to the digital trails employees leave when they log on and off the corporate network, access systems, download or print documents, send email, and use the Web. Nonvirtual data includes information about an individual’s role in an organization, performance ratings, compliance with corporate policies, and work habits (such as the times of day they start and stop working, the people they typically interact with, and their physical movement throughout an office).
Paragraph 8
Gelles has analyzed a variety of insider threat detection tools that use advanced analytics to correlate virtual and nonvirtual data. Even though these systems are first-generation, he notes, they’re capable of integrating disparate data sources and analyzing structured and unstructured information.
Paragraph 9
Keith Brogan, a senior manager with Deloitte & Touche LLP’s Cyber Risk Services practice, says many of these systems work by establishing and maintaining a baseline for “normal” or “typical” employee behavior and tracking deviations from it. For example, if during the course of a day a financial securities trader calls a competitor in addition to his normal client base, attempts to badge into the investment research area of his company’s business (a policy violation), and executes a trade outside the rules he’s allowed to trade within (another policy violation), the system will raise an alert for follow-up. “These systems include rules and logic that establish thresholds for risk indicators, and release an alert when those thresholds are exceeded,” he says.
Paragraph 10
While today’s insider threat monitoring systems may be effective, Gelles cautions organizations against relying solely on technology to mitigate insider threats. Instead, he suggests they institute an insider threat program that defines the assets a company wants to protect; establishes policies, procedures, controls, and training designed to protect those assets; and brings together stakeholders and data owners from a variety of functions, including HR, legal, compliance, finance, and administration.
Paragraph 11
“Correlating people centric data over time can allow organizations to identify threats that might otherwise go undetected and stop a malicious insider’s forward progress,” says Gelles. “But without full participation from leadership, CIOs and CISOs may have trouble getting the data required to build that pattern of precursors that may indicate a potential insider threat.”
Being more involved with today’s people centered information will give organizations the capability to catch fraudulent activity sooner. Since there is generally a lack of involvement from shareholders and leaders within these entities; the malicious activity will only get worse.

Student’s name
Instructor’s name
Class name
Date of submission
Understanding Post-Adoptive Behaviors in IS Use: A Longitudinal Analysis of System Use Problems in the Business Intelligence Context
This article is co-authored by Xuefei (Nancy) Deng and Lei Chi. So that an organization can achieve maximum benefits from a new information system, the authors argues that the individual users must use the system extensively and effectively. For this to happen, the article states that the new users must overcome challenges associated with their system use. This helps them to assimilate the new system into their daily work routines. According to the article, there is very little knowledge concerning the type of challenges that users go through when using a new system, mostly, the primary causes of system use challenges and how they relate to and co-evolve with the challenges over time. In their research, the authors identify seven emergent constructs of system use challenges and causes (Deng & Chi 292). These seven constructs are workflow, data, reporting, system error, role authorization, user-system interaction and user’s lack of knowledge. The authors found the above mentioned constructs to interact differentially across the two main usage stages namely initial and continued phases. The article suggests methods through which organizations can effectively monitor the challenges experienced by system users and guide them in developing strategies to promote the application of new technologies.
Despite the fact that the article identifies the seven emergent constructs of system use and challenges, it ignores one of the major causes of these challenges namely user attitudes and beliefs. The attitudes and beliefs of system users are key perceptions that motivate the use of IT applications and information systems (Kock 73). The failure to study the beliefs and attitudes of users during integration of an information system into the daily job routines indicates that the authors of this article omitted one of the primary causes of system use challenges. In addition, the authors do not study the effect of continuous changes and revision of personal beliefs and attitudes of system users on the ability of an organization to realize optimum gains from the use of information systems.
Secondly, the article aims to contribute to the theoretical understanding of post-adoptive use of information without explaining the idea of post-adoptive behavior. Essentially, Deng and Chi only emphasizes on the problematic side of post-adoptive behavior in the application of information systems by individual users in an organization (Williams 82). Consequently, the two authors fail to review relevant study of adoptive and post-adoptive behavior at individual levels. In principle, Deng and Chi have failed to include one of the primary components that could help in understanding post-adoptive use of information systems.
Basically, there has been a continuous evolution of research stream concerning the adoption and application of new information systems to some degree that these researches have become rich and established in the information technology sector. This shows that a good understanding of post-adoptive behaviors in the application or use of information systems necessitate an assessment of pertinent existing study concerning post-adoptive behavior in use of information technology (Williams 103). In the absence of such review, it is hard for a researcher to successfully establish and develop an understanding of the root causes of system use problems and ways through which organizations can address them. Reviewing relevant research is important because it makes it possible for the researcher to scrutinize the findings in previous researches that have concentrated on specific ...
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