A study on the Internal Control of accounting information system

Today´s organisations are operating and competing in an information age. Information has become a key resource of most organisations, economies, and societies. In recent years, because of the development of IT industry, manual-based accounting information system has been replaced by Accounting Information System (AIS). AIS is vital to all organisations and perhaps, every rganisations either profit or non profit-oriented need to maintain the AIS.But AIS also brings with a set of new problems. To fully prevent or minimize the possibility of errors or fraud that come with the AIS, the paper gives the essential concepts and applications of Internal Controls in AIS.