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Data Processing and AIS Roles in Accounting Study Guide

This guide covers the fundamental concepts of Accounting Information Systems (AIS), focusing on data processing architectures, software acquisition strategies, and the critical roles accountants play in system design and auditing. It details centralized and distributed data processing, commercial vs. custom software, ERP systems, IT outsourcing, and cloud computing models like SaaS, IaaS, and PaaS. The evolving responsibilities of accountants as system designers and IT auditors are also examined

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The Information System: An Accountant's Perspective

The Information System: An Accountant's Perspective

An overview of accounting information systems, information flows, and the distinction between financial and nonfinancial transactions within an organizational structure.

  • Accounting information systems (AIS)
  • Management information systems (MIS)
  • Financial transactions
  • Nonfinancial transactions
  • Information flows
  • Transaction processing system (TPS)
  • General ledger/financial reporting system (GL/FRS)
  • Management reporting system (MRS)
  • Data versus information
  • Data hierarchy
  • Database management
  • Functional segmentation
  • Accounting independence

Data Processing and AIS Roles

Information systems architecture involves centralized data processing, distributed data processing, systems development, and outsourcing the IT function through cloud computing.

  • Centralized data processing
  • Distributed data processing
  • Systems development
  • Turnkey systems
  • Custom software
  • Enterprise resource planning
  • Network administration
  • IT outsourcing
  • Cloud computing
  • Software as a service
  • Infrastructure as a service
  • Platform as a service
  • Accountants as system designers
  • Accountants as system auditors
  • IT auditing
  • Internal auditing

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