Computerised Systems Transactions are recorded on computer. The system will also generate source documents such as cheques, receipts, invoices, etc. Automated Systems Transactions are still recorded on computer but the data is captured automatically. Examples include barcode readers to track inventory movements, electronic funds transfers for cash movements, automatic ordering, invoicing, etc, by email. While manual systems are cheap to establish, they are expensive to operate.
Automated systems are more expensive to establish but cheaper to run.
The AIS is one of the most susceptible areas of the company for fraud. If someone can steal money and then adjust the accounting records to hide the theft, they can get away with it. The AIS needs to incorporate measures to prevent fraud and measures to detect fraud if it happens. The AIS and Decision Support Software Decision support software consists of spreadsheets, databases, project management software, statistical software, etc. Decision Support Software tends to be used for strategic planning purposes.