What I learn in topic 1 are I can understand difference between management information system and accounting information system. In this topics, more introduce about system accounting such as information environment like a who responsible to handle activity in a company and what a function each level to manage and have their own duties and responsibilities to achieve their objective. Besides, accounting information system (AIS) have a subsystem such as the Transaction Processing System (TPS), General Ledger / Financial Reporting System (GL/FRS) and Management Reporting System (MRS). In real accounting, the account is just not a calculator. With AIS I learn, it opens my eyes more widely in accounting and AIS not only helps to understand but it explain to me what I should do after finish my degree. Role of accounting AIS for strategy and value added decision making such as account perform audits which typically involve the AIS like an external audits and internal audits. External auditors represent outsider and internal auditors represent the interest of the organization. In topic 2, it’s more to ethics, fraud and internal control. In the working world, it is very important to understand because in the case of unlikely things like the case of fraud we can claim the right of justice that we have.