ACCOUNTING

INFORMATION
SYSTEM
 Chapter 1 – Introduction to AIS

1. Information Environment

2. Impact of Organizational Structure on

AIS

3. Evolution of Information Systems

4. Role of Accountants
 TOPIC  NO. 2

Impact of Organizational
Structure on AIS
Topic 2 – Impact of Organizational Structure on AIS

ORGANIZATIONAL STRUCTURE
 Topic 2 – Impact of Organizational Structure on AIS

BUSINESS SEGMENTS
 Topic 2 – Impact of Organizational Structure on AIS
FUNCTIONAL SEGMENTATION
 Topic 2 – Impact of Organizational Structure on AIS
FUNCTIONAL SEGMENTATION
 Topic 2 – Impact of Organizational Structure on AIS

THE INFORMATION TECHNOLOGY FUNCTION

Topic 2 – Impact of Organizational Structure on AIS
 Topic 2 – Impact of Organizational Structure on AIS

THE INFORMATION TECHNOLOGY FUNCTION

 Topic 2 – Impact of Organizational Structure on AIS

Disadvantages of DDP:
 Topic 2 – Impact of Organizational Structure on AIS

Advantages of DDP:
 Topic 2 – Impact of Organizational Structure on AIS

Q16. Distinguish among responsibility,

authority, and accountability. Which flow
upward and which flow downward?
Q18. List each of the functional areas and their
sub- functions.
Q19. ???
Q20. What is the role of a database
administrator?
 Topic 2 – Impact of Organizational Structure on AIS

Q21. Name the three most common ways to

segment an organization.
Q22. What is the role of the accounting
function in an organization?
Q23. Distinguish between the centralized and
distributed approaches to organizing the IT
function.
Q24. What is the role of the data
control group?
 Topic 2 – Impact of Organizational Structure on AIS

Q25. What is distributed data processing?

Q26. What are the advantages and

disadvantages of distributed data processing?

Q27. What types of tasks become redundant

in a distributed data processing system?
 TOPIC  NO. 3

Evolution of Information
Systems
Topic 3 – Evolution of Information Systems
Topic 3 – Evolution of Information Systems
Topic 3 – Evolution of Information Systems
Topic 3 – Evolution of Information Systems
Topic 3 – Evolution of Information Systems
Topic 3 – Evolution of Information Systems
 Topic 3 – Evolution of Information Systems

Q28. What is a flat-file system?

Q29. What are the three general problems
associated with data redundancy?

Q30. Define the key elements of the REA

model.
Q31. What is an ERP system?
 TOPIC  NO. 4

Role of Accountants
Topic 4 – Role of Accountant
 Topic 4 – Role of Accountant

Q32. What three roles are played by

accountants with respect to the information
system?
Q33. Define the term attest function.
Q34. Define the term assurance.
Q35. What is IT Auditing?
 End of
Chapter 1