Accounting Information Systems is concerned with the way computerized information systems impact on how accounting data is captured, processed, and communicated. So the emphasis is quite on the professional and legal responsibility of accountants, auditors, and management for the design, operation, and controls of AIS applications. So reference will be made to the Sarbanes-Oxley, or closer home to the King III report on IT governance. Internal control is applied specifically to Computer operating systems. DBMS, EDI, e-commerce, ERP systems, System Development processes and security of data centers.
Supporting the above, a lot of time will be dedicated to the revenue-, expenditure- and conversion cycles as well as Financial/Management reporting systems.
- Teacher: Frikkie Nel