mandatory with software tailor-made to a company is generally not done. This is only true, however, when the above process is followed, the system is thoroughly documented and tested, and users are trained before launch. Tools Online resources are available to assist with strategic planning of accounting information systems. Information systems and financial forms aid in determining the specific needs of each organization, as well as assigning responsibility to principles involved. Support The end users and managers have ongoing support available at all times. System upgrades follow a similar process and all users are thoroughly apprised of changes, upgraded in an efficient manner, and trained. Many organizations chose to limit the time and money spent on the analysis, design, documentation, and training, and move right into software selection and implementation. If a detailed requirements analysis is performed with adequate time being spent on the analysis, the implementation and ongoing support will be minimal. Organizations that skip the steps to ensure the system meets their needs are often left with frustrated end users, costly support, and information that is not current or correct. Worse yet, these organizations build the system three times instead of once. Evolution Accounting Information System is characterize by large amount of different approaches and methodologies Over the past 50 years. Due to the restrictions and weaknesses of previous models each new model evolved. Interestingly After the production of newest technique the newer or recent models of evolution does not eliminate or replace the older or previous technique instantly. However Several Generations and peers of systems exists among different institutions, organizations, groups at the same time and possibly exists with in a single or same institution. Similarly The up-to-date inspector needs to be aware with the functioning features of all AIS approaches that he or she is likely to encounter. currently there are four approaches can be identified which has been evolved during last 50 years. Manual Process Model Flat File Model Database Model System REA Model (Resource, Event and Agents) Career Many AIS professionals work for consulting firms, large corporations, insurance companies, financial firms, government agencies and public accounting firms, among other types of companies. With technological advancement, traditional accounting practice will shift to accounting information systems practice. Both accounting and information technology professional bodies are working on the new directions of accounting programs and industry practices. System Auditors is one of the top choices in the