Hurt'sAccounting Information Systemstakes a fresh new approach that puts judgment and critical thinking, not technology, at the heart of the AIS course. Using a conversational writing style appealing to students, Hurt presents AIS as an art as much as a science: students learn that many situations may have more than one "correct" response, and that their own creativity and judgment are their best assets in dealing with AIS issues. The book's content is also unique, merging the traditional topics such as transaction cycles, internal controls and systems documentation with cutting-edge coverage of ASPs, computer crime, and an overview of auditing. The text, end-of-chapter exercises and assessment tools are all competency-based, distilling knowledge to its essential elements and then encouraging students to use those essential elements to think for themselves.