Accounting Information System - AIS
An accounting information systems that combines traditional accounting practices such as the Generally Accepted Accounting Principles (GAAP) with modern information technology resources. Six elements compose the typical accounting information system:
- People - the system users.
- Procedure and Instructions - methods for retrieving and processing data.
- Data - information pertinent to the organization's business practices.
- Software - computer programs used to process data.
- Information Technology Infrastructure - hardware used to operate the system.
- Internal Controls - security measures to protect sensitive data.
- People - the system users.
Investment dictionary. Academic. 2012.
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