An accounting information system consist of people, procedures, data, software and information technology. The function AIS perform in organization is it collects and stores data about activities and transactions. It process data into information that is useful for making decisions and it provides adequate controls to safeguard the organizations assets.

The accounting is defined as an information system and the objective is to provide information useful to decision makers. The account is about information identification, development, and measurement and communication process and for financial information reporting. To understand the accounting system works which is how to collect data about an organizations activities and transactions, how to transform that data into information that management can use to run the organization and how to ensure the availability, reliability and accuracy of that information. Besides that, The AIS add value to an organization that can improve the efficiency, decision making capabilities and increasing the sharing knowledge and that can help an organization profit by improve the efficiency and effectiveness of its supply chain.

The role AIS play in helping organizations adopt and maintain a strategic position which are the data collection about each activity and transforming data into information that can be used by management to coordinate the activities. Three basic information performed by an AIS which are the efficient and effective processing data about a company's transactions, to provide with information useful decision making and to provide adequate internal controls.

Documentation is necessary for the means of explaining how a system works. It provides step by step guides through descriptions, flowcharts and diagrams. A data flow diagram (DFD) is a visual depiction of processes, data flows, sources and storage. It uses four basic elements to show data movement in an organisation, including data source, process data flows and data stores. DFDs are divided into levels, where the higher the level the less amount of detail, and the lower the level the more detail in the diagram. The highest level is a context diagram which is used for summary and overview purposes. Whereas lower level diagrams will provide great detail on a specific process. Flowcharts are tools that show processes and movement of data using a set of basic symbols. 

There are different types of flowcharts such as document flowcharts which are used to show data and document flow within an organisation, internal control flowcharts which are designed to show strengths and weaknesses in an internal control system, system flowcharts which show relationships among processing, inputs, outputs and storage and program flowcharts which show the processes and steps used by a computer when running a program.

Monitoring is key in managing the internal control system. It is important to check that the internal control system is effective in protecting the database. Therefore the internal control system must regularly be tested, evaluated and adjusted where necessary. Monitoring is involve the performing evaluations, supervision, using responsibility accounting systems such as quotas, monitoring system activities, tracking purchases, internal and external periodic audits, effective security measures such as employing a computer security officer as well as forensic specialists, using fraud detection software and a fraud hotline.