Accounting Information Systems (AIS) Professionals
What is an AIS?
An AIS is a method through which a business keeps track of its financial information. It is the whole of the related components working together to collect, store, and disseminate financial and accounting data to plan, control, coordinate, analyze, and make decision-making (02).
There are many types of AIS used in business organizations. The size, nature of operations and processes, the extent of computerization, and the management philosophy determine the type of system used. However, policy and procedures, data, people, software, internal controls, and IT infrastructures are the main elements of an AIS (01).
Types of AIS professionals
Businesses turn to Accounting Information Systems (AIS) Professionals to help ensure operations’ smooth running. More so when a company first implements an AIS or when issues arise while using it.
Types of Accounting Information Systems (AIS) Professionals include accountants, financial auditors, system analysts and auditors, consultants, and upper management (CFO). Their specific duties vary depending on the size of the company and position.
Financial auditors ensure the accuracy of financial statements and records. They also ensure that the business uses generally accepted accounting principles (GAAP). In addition, financial auditors ensure compliance with the Securities and Exchange Commission (SEC) for publicly traded companies.
Financial Auditors’ accounting and auditing knowledge can help the company design or choose the best AIS, and they can use AIS to do their job effectively.
Financial Auditors looking for certification in their field have different options to choose from. CPAs can add additional certification to their training with the Certified Information Technology Professional (CITP) (01). Others can pursue Certified Internal Auditor (CIA) or Certified Information systems Auditor (CISA) certification.
It is important to note that different countries require different certifications for you to qualify to hold a financial auditor’s position. Depending on the country you wish to practice in and the job you want to do, find out the specific certification you require.
- Discover Accounting. (n.d). Becoming an Accounting Information Systems Specialist. (URL)
- Soudani, Siamak., (2012). The usefulness of an accounting information system for effective organizational performance. International Journal of Economics and Finance.
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