\documentclass[10pt,a4paper]{article}

% Packages
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\usepackage{multicol}           % Allows multicols in tables
\usepackage{tabularx}           % Intelligent column widths
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\usepackage{hhline}             % Border under tables
\usepackage{graphicx}           % For images
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%\usepackage[utf8x]{inputenc}    % For unicode character support
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\usepackage{colortbl}           % For coloured tables
\usepackage{setspace}           % For line height
\usepackage{lastpage}           % Needed for total page number
\usepackage{seqsplit}           % Splits long words.
%\usepackage{opensans}          % Can't make this work so far. Shame. Would be lovely.
\usepackage[normalem]{ulem}     % For underlining links
% Most of the following are not required for the majority
% of cheat sheets but are needed for some symbol support.
\usepackage{amsmath}            % Symbols
\usepackage{MnSymbol}           % Symbols
\usepackage{wasysym}            % Symbols
%\usepackage[english,german,french,spanish,italian]{babel}              % Languages

% Document Info
\author{nova-cane98}
\pdfinfo{
  /Title (acct-ais.pdf)
  /Creator (Cheatography)
  /Author (nova-cane98)
  /Subject (Acct AIS Cheat Sheet)
}

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% This two commands together give roughly
% the right line height in the tables
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% Commands
\newcommand{\SetRowColor}[1]{\noalign{\gdef\RowColorName{#1}}\rowcolor{\RowColorName}} % Shortcut for row colour
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\color{TextColor}

% Header and Footer
\pagestyle{fancy}
\fancyhead{} % Set header to blank
\fancyfoot{} % Set footer to blank
\fancyhead[L]{
\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{C}
    \SetRowColor{DarkBackground}
    \vspace{-7pt}
    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
    }
\end{tabulary}
\columnbreak
\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Acct AIS Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{nova-cane98} via \textcolor{DarkBackground}{\uline{cheatography.com/217313/cs/48407/}}}
\end{tabulary}
\end{multicols}}

\fancyfoot[L]{ \footnotesize
\noindent
\begin{multicols}{3}
\begin{tabulary}{5.8cm}{LL}
  \SetRowColor{FootBackground}
  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}nova-cane98 \\
  \uline{cheatography.com/nova-cane98} \\
  \end{tabulary}
\vfill
\columnbreak
\begin{tabulary}{5.8cm}{L}
  \SetRowColor{FootBackground}
  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 5th September, 2026.\\
   Page {\thepage} of \pageref{LastPage}.
\end{tabulary}
\vfill
\columnbreak
\begin{tabulary}{5.8cm}{L}
  \SetRowColor{FootBackground}
  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Sponsor}}  \\
  \SetRowColor{white}
  \vspace{-5pt}
  %\includegraphics[width=48px,height=48px]{dave.jpeg}
  Measure your website readability!\\
  www.readability-score.com
\end{tabulary}
\end{multicols}}




\begin{document}
\raggedright
\raggedcolumns

% Set font size to small. Switch to any value
% from this page to resize cheat sheet text:
% www.emerson.emory.edu/services/latex/latex_169.html
\footnotesize % Small font.

\begin{multicols*}{2}

\begin{tabularx}{8.4cm}{x{3.84 cm} x{4.16 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{AIS}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{Control Activities} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
 & preventative \tn 
% Row Count 2 (+ 1)
% Row 2
\SetRowColor{LightBackground}
 & detective \tn 
% Row Count 3 (+ 1)
% Row 3
\SetRowColor{white}
 & corrective \tn 
% Row Count 4 (+ 1)
% Row 4
\SetRowColor{LightBackground}
\{\{bb\}\}\{\{bt\}\}Control Frame Works\{\{ac\}\} & \{\{bb\}\}\{\{bt\}\} \tn 
% Row Count 6 (+ 2)
% Row 5
\SetRowColor{white}
COBIT & Control Objectives for Information and Related Technology \tn 
% Row Count 9 (+ 3)
% Row 6
\SetRowColor{LightBackground}
NIST & US National Institute of Standards and Technology \tn 
% Row Count 12 (+ 3)
% Row 7
\SetRowColor{white}
HIPPA & Health Insurance Portability and  Accountability Act \tn 
% Row Count 15 (+ 3)
% Row 8
\SetRowColor{LightBackground}
PCI DSS & Payment Card Industry Data Security Standard \tn 
% Row Count 18 (+ 3)
% Row 9
\SetRowColor{white}
CIS & Center for Internet Security \tn 
% Row Count 20 (+ 2)
% Row 10
\SetRowColor{LightBackground}
GDPR & General Data Protection Regulation \tn 
% Row Count 22 (+ 2)
% Row 11
\SetRowColor{white}
COSO Internal control & The Committee of Sponsoring Organizations of the Treadway Commission \tn 
% Row Count 26 (+ 4)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{Internal Controls == {\bf{process}} designed to provide {\bf{reasonable assurance}} regarding {\bf{operations, reporting}} and {\bf{compliance}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{x{3.12 cm} x{4.88 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{Conversions}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{\{\{ac\}\} \{\{bb\}\} {\bf{Strategy in Risk order}}} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
Direct conversion & {\bf{ nightmare situation}} \tn 
% Row Count 3 (+ 2)
% Row 2
\SetRowColor{LightBackground}
Phased conversion & Rollout modules systemwide but not whole system \tn 
% Row Count 5 (+ 2)
% Row 3
\SetRowColor{white}
Pilot conversion & Single area implementation before full roll out \tn 
% Row Count 7 (+ 2)
% Row 4
\SetRowColor{LightBackground}
Parallel conversion & Run both concurrent \tn 
% Row Count 9 (+ 2)
% Row 5
\SetRowColor{white}
\mymulticolumn{2}{x{8.4cm}}{\{\{ac\}\} \{\{bb\}\} {\bf{Testing}}} \tn 
% Row Count 10 (+ 1)
% Row 6
\SetRowColor{LightBackground}
Unit tests & component/ function in isolation \tn 
% Row Count 12 (+ 2)
% Row 7
\SetRowColor{white}
Integration tests & ensure that the modules are talking to each other correctly \tn 
% Row Count 15 (+ 3)
% Row 8
\SetRowColor{LightBackground}
System tests & whole system functionality validation \tn 
% Row Count 17 (+ 2)
% Row 9
\SetRowColor{white}
User acceptance test (UAT) & confirm that it meets the business requirements \tn 
% Row Count 19 (+ 2)
% Row 10
\SetRowColor{LightBackground}
Performance tests & assess max load system speed and responsiveness \tn 
% Row Count 21 (+ 2)
% Row 11
\SetRowColor{white}
Security tests & id data vulnerabilities \tn 
% Row Count 22 (+ 1)
% Row 12
\SetRowColor{LightBackground}
Regression tests & no lost functionality with updates \tn 
% Row Count 24 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{{\bf{DOCUMENT DOCUMENT DOCUMENT}}\{\{ac\}\}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{8.4cm}}{\bf\textcolor{white}{COSO Cube}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{8.4cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/nova-cane98_1788548721_coso.jpg}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{8.4cm}}{TOP \{\{fa-arrow-right\}\} Objectives  \newline SIDE \{\{fa-arrow-right\}\}  Organizational  \newline FRONT \{\{fa-arrow-right\}\}  Components \newline  \newline CRIME =  \newline -Control Activities \newline -Risk Assessment \newline -Information and communication  \newline -Monitoring \newline -{\emph{Environment}} (most important)}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{x{2 cm} x{6 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{Architecture}}  \tn
% Row 0
\SetRowColor{LightBackground}
\seqsplit{Centralized} & connects ALL users to one location \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
\seqsplit{Decentralized} & MULTIPLE locations that each maintain a copy of the data \tn 
% Row Count 4 (+ 2)
% Row 2
\SetRowColor{LightBackground}
\seqsplit{Distributed} & all the users and systems are directly connected to one another \tn 
% Row Count 7 (+ 3)
% Row 3
\SetRowColor{white}
\mymulticolumn{2}{x{8.4cm}}{ERP\{\{ac\}\}  \{\{bt\}\}  \{\{bb\}\}} \tn 
% Row Count 8 (+ 1)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{\{\{ac\}\}Enterprise Resource Planning} \tn 
% Row Count 9 (+ 1)
% Row 5
\SetRowColor{white}
Why? & Improve data integrity and transparency \tn 
% Row Count 11 (+ 2)
% Row 6
\SetRowColor{LightBackground}
 & Automate routine business processes \tn 
% Row Count 13 (+ 2)
% Row 7
\SetRowColor{white}
 & Enhance operational efficiency \tn 
% Row Count 14 (+ 1)
% Row 8
\SetRowColor{LightBackground}
 & Supports scalability and future growth \tn 
% Row Count 16 (+ 2)
% Row 9
\SetRowColor{white}
\mymulticolumn{2}{x{8.4cm}}{6 common modules} \tn 
% Row Count 17 (+ 1)
% Row 10
\SetRowColor{LightBackground}
 & Financial accounting \tn 
% Row Count 18 (+ 1)
% Row 11
\SetRowColor{white}
 & SCM (Supply Chain Mgmt) \tn 
% Row Count 19 (+ 1)
% Row 12
\SetRowColor{LightBackground}
 & Production \tn 
% Row Count 20 (+ 1)
% Row 13
\SetRowColor{white}
 & CRM (Customer Relationship Mgmt) \tn 
% Row Count 22 (+ 2)
% Row 14
\SetRowColor{LightBackground}
 & Sales management \tn 
% Row Count 23 (+ 1)
% Row 15
\SetRowColor{white}
 & Human Resources Mgmt (HRM) \tn 
% Row Count 24 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{8.4cm}{x{1.2 cm} x{6.8 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{SOCs}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{{\bf{SOC 1}} \{\{ac\}\}\{\{bt\}\}} \tn 
% Row Count 1 (+ 1)
% Row 1
\SetRowColor{white}
\seqsplit{Purpose} & controls over financial reporting \tn 
% Row Count 3 (+ 2)
% Row 2
\SetRowColor{LightBackground}
 & Internal Control over Financial Reporting (ICFR) \tn 
% Row Count 5 (+ 2)
% Row 3
\SetRowColor{white}
Users & auditors and financial statement users \tn 
% Row Count 7 (+ 2)
% Row 4
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{{\bf{SOC 2}}  \{\{ac\}\}\{\{bt\}\}} \tn 
% Row Count 8 (+ 1)
% Row 5
\SetRowColor{white}
\seqsplit{Purpose} & controls over non-financial (operational) controls \tn 
% Row Count 10 (+ 2)
% Row 6
\SetRowColor{LightBackground}
Users & Limited to parties stated in the report \tn 
% Row Count 12 (+ 2)
% Row 7
\SetRowColor{white}
\mymulticolumn{2}{x{8.4cm}}{{\bf{SOC 3}} \{\{ac\}\}\{\{bt\}\}} \tn 
% Row Count 13 (+ 1)
% Row 8
\SetRowColor{LightBackground}
\seqsplit{Purpose} & General Use Report \tn 
% Row Count 15 (+ 2)
% Row 9
\SetRowColor{white}
 & simplified version of the SOC2 report \tn 
% Row Count 17 (+ 2)
% Row 10
\SetRowColor{LightBackground}
Users & Interested Parties \tn 
% Row Count 18 (+ 1)
% Row 11
\SetRowColor{white}
\{\{bt\}\} & \{\{bt\}\} \tn 
% Row Count 19 (+ 1)
% Row 12
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{SOC 1 Type 1  \{\{ac\}\}} \tn 
% Row Count 20 (+ 1)
% Row 13
\SetRowColor{white}
 & We have financial controls \tn 
% Row Count 21 (+ 1)
% Row 14
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{SOC 1 Type 2  \{\{ac\}\}} \tn 
% Row Count 22 (+ 1)
% Row 15
\SetRowColor{white}
 & We have financial controls and we can prove that they are working \tn 
% Row Count 24 (+ 2)
% Row 16
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{SOC 2 Type 1  \{\{ac\}\}} \tn 
% Row Count 25 (+ 1)
% Row 17
\SetRowColor{white}
 & We have operational controls @ pit \tn 
% Row Count 26 (+ 1)
% Row 18
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{8.4cm}}{SOC 2 Type 1  \{\{ac\}\}} \tn 
% Row Count 27 (+ 1)
% Row 19
\SetRowColor{white}
 & We have operational controls and it has been tested over time \tn 
% Row Count 29 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}