Provides an overview of the development, implementation, and evolution of accounting information systems (AIS). Relevant theoretical and applied research are integrated into topical coverage to further provide the conceptual, analytical, and technical knowledge and understanding necessary for accounting professionals to work efficiently and productively in a computer-based information environment. Topics discussed include the impact of technology, control issues, and behavioral aspects of the AIS process, including the relationship between the AIS and the flows of accounting information (both internal and external to business operations) for decision-making. In addition to AIS auditability concerns, other attributes of internal and external auditing, such as professional ethics, evidence gathering and evaluation, risk assessment, and reporting options will be examined.