Accountants input and process transactions, use financial spreadsheets, and employ software to safeguard systems.
They must understand how to access and use various auditing and data management tools.
Roles include financial managers, controllers, and CFOs who plan and oversee the AIS.
They organize, staff, direct, lead, and monitor AIS operations to ensure efficient data management.
Accountants may participate in system design, focusing on business needs and user requirements.
They work on system analysis, design documentation, and ensure systems meet business and regulatory needs.
Roles include IT auditors, internal controls assessors, tax advisors, and general auditors.
They evaluate AIS efficiency, internal controls, and data security, making recommendations for improvements.
Issued by the Information Systems Audit and Control Association (ISACA).
Recognizes IT audit, control, and security skills. CISA holders typically perform IT audits to evaluate the design and effectiveness of AIS internal controls.
Offered by the American Institute of Certified Public Accountants (AICPA).
Identifies CPAs with a broad range of AIS knowledge and experience, demonstrating the ability to leverage technology for efficient and effective information management. CITPs may assist in financial reporting system improvements, paperless accounting functions, and IT business transformations.
Provided by the Institute of Internal Auditors (IIA).
The only globally accepted certification for internal auditors, demonstrating competency and professionalism in internal auditing.
These roles and certifications highlight the integration of accounting and IT, reflecting the evolving responsibilities and required expertise of modern accountants in utilizing and managing accounting information systems.