IT Controls and Accounting Information Systems

Start with system threats

The mind map Control and Accounting Information Systems is a useful starting point. It brings together threats such as natural disasters, political events, software errors and equipment malfunctions. It also distinguishes inadvertent actions from deliberate actions. Use the map to organize these examples before moving on to questions about particular controls.

Another listed mind map, Accounting Information Systems & Internal Controls, offers a way to look at the connection between accounting information systems and internal controls.

Practice with the quizzes

After reviewing the maps, try the quiz about matching situations to controls. One question describes networks, servers, firewalls, routers and switches configured to prevent unauthorized access. Use the situation to think through which control it relates to, then return to the maps to connect it with the risks you have studied.

A different quiz asks about a purchasing cycle changing from a manual process to an online system. Another asks about control plans particular to a process or subsystem. These questions give you different ways to practice applying control concepts.

Use flashcards for terms and checks

The flashcards on processing integrity and availability controls list checks including field checks, range checks, completeness checks and validity checks. Go through the terms after the quizzes, then return to the questions and consider which checks may be relevant.

Other flashcards cover terms such as application controls, control risk and corporate governance. A deck on IT governance and general controls asks about system components, responsibility for internal controls and compliance monitoring.

Connect the topic to the unit

This topic is one section of the Internal Control unit in Accounting and auditing. The maps, quizzes and flashcards give you ways to work with that connection: begin with threats, practice identifying controls, and use the cards to review terms and checks.

Choose a resource and build a study sequence that works for you.