Artificial intelligence (AI) is concerned with the transmission of the human cognitive spectrum on computer systems. Due to a growing importance of technical solutions for acquiring, sharing and analysis of information, the subject gains relevance for business education at Commercial Colleges in Austria. The focus of this master thesis lies on the question, which cognitive requirements are needed for working with artificial intelligent systems and what conclusions arise for business education within Commercial Colleges. First, in the context of cognitive science, a consideration of selected human cognitive processes takes place. The importance of knowledge and knowledge representation as a basis of all cognitive processes is emphasized. Subsequently, the obtained findings are viewed in the context of AI research and the current status of AI research is discussed. In addition to knowledge representation the concepts of reasoning and search strategies are identified as fundamental aspects for the creation of artificial intelligence. The interaction of these components is exemplarily demonstrated by describing the AI system IBM Watson. Based on a discussion of specific application scenarios and the performance of current AI systems Business Intelligence Systems, Semantic Web and Intelligent Agents the cognitive requirements are derived, which are required for dealing with intelligent computer systems. Findings from the fields of information literacy and media literacy are used to validate the results. Ultimately, even when using modern AI systems, the ability to find information, to assess its quality and to integrate the attained information into ones own knowledge base stays relevant for the individual. This educational goal can also be found in the curriculum of Commercial Colleges. At the same time it must be emphasized that the use of (intelligent) computers within the classroom is still no guarantee for the learning success of students.