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CHAPTER 2
THEORETICAL FOUNDATION
AIS User
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Formatted: Centered
?
Decision
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0.49",
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Double, Tab stops:
3.21", Left
An  An AIS can be referred to both paper-based process and/or a very complex
system  using  the  very  latest  in  computers  and  information  technology  (i.e.
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accounting 
software 
such 
as 
UBS 
and 
MYOB). 
Despite 
of 
the 
method
implemented,
the
process
is
the
same.
The
paper
and
pencil
or
the
computer
hardware and software are simply the tools utilized to produce the information.
The logical flow of an AIS process is illustrated in Figure 2.1.
Data
(Input)
?
AIS
?
Information
(Output)
?
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