Characteristics of Accounting Information Systems

• Describe the characteristics of general computer systems.
• Explain how computer systems are used to meet business needs and improve operations.
• Analyze the functions of hardware components and software applications within information systems.
• Evaluate the safety and security issues related to electronic commerce and computer systems.

Business Processes and Data Flows within Accounting Information Systems

• Evaluate the characteristics of accounting information systems (AIS) within a business setting.
• Demonstrate the sequential flow of data and operations using flowcharting techniques.
• Analyze the application of accounting information systems for business processes.

Database Concepts and Tools

• Evaluate the design elements of computer databases.
• Analyze data structures using data modeling tools.
• Apply database concepts to manipulate and analyze data.

Internal Control and Risks

• Analyze AIS risks.
• Evaluate the application of internal control activities to an information system.
• Design internal controls to mitigate risks in a computer system.

Information System Audit

• Distinguish between the main types of information system audits.
• Explain the information system audit process.
• Plan an audit through the computer.

Computer Assisted Audit Productivity

• Analyze the use of computer assisted auditing techniques (CAATs) to validate application and data integrity.
• Analyze the functions of audit productivity software.