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AIS Chapter 1 - PART 2

This document discusses the impact of organizational structure on accounting information systems (AIS). It covers topics such as organizational structure, business and functional segmentation, the information technology function, distributed data processing, and the roles of accountants. Key points addressed include the advantages and disadvantages of distributed data processing, distinguishing responsibility, authority and accountability, and the evolution of information systems from flat-file systems to enterprise resource planning systems.

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natalie clyde mates
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277 views27 pages

AIS Chapter 1 - PART 2

This document discusses the impact of organizational structure on accounting information systems (AIS). It covers topics such as organizational structure, business and functional segmentation, the information technology function, distributed data processing, and the roles of accountants. Key points addressed include the advantages and disadvantages of distributed data processing, distinguishing responsibility, authority and accountability, and the evolution of information systems from flat-file systems to enterprise resource planning systems.

Uploaded by

natalie clyde mates
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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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

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