AIS case studies
AIS · Put your knowledge to work in context.
The AIS designation is a professional credential for people who work with information systems in an accounting, audit, or business-technology context. Candidates typically come from assurance, internal audit, IT controls, systems analysis, or finance roles where the ability to evaluate how systems capture, process, and protect data matters as much as accounting knowledge. The AIS case studies are 5 cases and about 2,439 words.
1Reconciling a Suspense Account After a Batch Import Failure
A regional insurer's finance team runs a nightly interface that posts premium receipts from a billing system into the general ledger. On Monday the suspense account shows a debit balance of 84,300.
483 words, about 2 min2Access Review Finding: A Dormant Admin Account With Active Sessions
During a quarterly access review at a payments processor, an analyst flags user account 'svc ops 07'. It is a shared service account with system-administrator rights on the core transaction switch.
523 words, about 3 min3Model Validation: A Credit Scorecard With Suspiciously Stable Backtesting
A lender's model risk team is validating a new probability-of-default scorecard before deployment. The developer reports a Gini of 0.62 on the 24-month out-of-time sample and a population stability index (PSI) of 0.03 versus the development sample - both comfortably inside policy thresholds (Gini ≥ 0.40, PSI < 0.10).
466 words, about 2 min4Revenue Recognition Judgement on a Multi-Element Software Contract
A software vendor signs a 3-year contract worth 900,000 with a customer: a perpetual license (list price 600,000), 3 years of unspecified upgrades (list 300,000), and 3 years of premium support (list 150,000). Total list is 1,050,000 but the contract price is 900,000, a 150,000 discount.
514 words, about 3 min5Incident Response: Ransomware Detection During a Backup Window
At 01:40 a monitoring alert fires: a file server is encrypting documents at high volume, and a ransom note appears on three shares. The security lead confirms ransomware on one server.
453 words, about 2 min