CHAPTER 1
ACCOUNTING INFORMATION
SYSTEMS AN OVERVIEW 2. Transform data into information
so management can plan, execute, control,
and evaluate activities,
resources, and personnel. Decision making is discussed in detail later in this chapter.
3. Provide adequate controls to safeguard the organization’s assets and data. Control concepts are discussed in detail in Chapters Since accounting
data comes from an AIS, AIS knowledge and skills are critical to an accountant’s career success. Interacting with an AIS is one of the most important activities that accountants perform. Other important AIS-related activities include designing information systems and
business process improvements, as discussed in Chapters 20 to 22. Focus 1-2 explains a specialty to designate that certain CPAs (Certified Public Accountants) have an in- depth knowledge of AIS topics.
HOW AN AIS CAN
ADD VALUE TO AN ORGANIZATIONA well-designed AIS can add value to an organization by:
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