Transaction Processing Systems (TPS)
– Record data and perform basic processing
• Cash registers and ATMs
Management Information Systems(MIS)
– Use recorded transactions and other data
to produce information for problem
solving and decision making
– Geographic Information Systems(GISS)
• Represents local conditions or features
• Allows planning, decision-making, and
monitoring of local conditions or
activities
– On-demand Output
• Managers can obtain reports tailored to
their needs at at any time
ISs can help companies attain more effective
and efficient business processes.
– Effectiveness
• The degree to which a task is accomplished
– Efficiency
• Determined by the relationship between resources expended and benefits
gained in achieving a goal
AISs automatically post transactions in the
books and automate generation of reports for
management and legal requirements.
• Three types of AISs
– Transaction processing systems (TPS)
– Cost accounting systems
– Managerial accounting systems
Electronic Data Processing (EDP) Audits
– Ensure electronic systems comply with standard
regulations and acceptable rules
– Ensure systems cannot be manipulated to circumvent
acceptable principles