AIS Quiz

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Questions and Answers

Unlike many other accounting subjects, such as intermediate accounting, accounting information systems (AIS) lacks a well-defined body of ______.

knowledge

Much controversy exists among college faculty as to what should and should not be covered in the ______ course.

AIS

The Sarbanes-Oxley Act (SOX) of 2002 established new corporate governance regulations and ______ for public companies registered with the Securities and Exchange Commission (SEC).

standards

Of particular importance to AIS students is the impact of SOX on internal ______ standards and related auditing procedures.

<p>control</p> Signup and view all the answers

Whereas SOX does not define the entire content of the AIS course, it does identify ______ areas of study that need to be included for accountants.

<p>critical</p> Signup and view all the answers

Flashcards

AIS Knowledge Base

AIS lacks a well-defined body of knowledge, unlike other accounting subjects.

AIS Course Content

There is much disagreement regarding what should be included in the AIS course.

Sarbanes-Oxley Act (SOX)

SOX established new corporate governance regulations and standards for public companies.

SOX Impact on Internal Control

SOX has an impact on internal control standards and auditing procedures.

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SOX and AIS Course Content

SOX identifies critical areas that need to be included for accountants.

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Study Notes

Accounting Information Systems (AIS)

  • Lacks a well-defined body of knowledge

Controversy in AIS Course Coverage

  • Exists among college faculty regarding what topics to cover and what not to cover in the course

The Sarbanes-Oxley Act (SOX) of 2002

  • Established new corporate governance regulations for public companies registered with the SEC
  • Impacts internal control standards and related auditing procedures for AIS students

Impact of SOX on AIS Course Content

  • Identifies key areas of study that need to be included for accountants, but does not define the entire content of the AIS course

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