As an accounting student, however, it is desirable that you expand your knowledge to learn about important new areas of IT that can have a significant effect on the AIS. Some of these newer IT areas include data bases to store, retrieve, and manage information and data modeling concepts to aid in developing and integrating accounting files. Other areas include the newer models for evaluating the internal controls placed into the AIS and the variety of applications software packages to develop automated AIS and aid managers in making decisions.