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Accountants' Roles in System Design

Accountants play three primary roles: as users, designers, and auditors of accounting systems. As users, accountants must communicate their needs to system designers. As designers, accountants work with IT professionals to conceptualize computer-based accounting systems. And as auditors, accountants form opinions through systematic auditing processes.

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Dionil Marcius Qui-Qui
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10 views1 page

Accountants' Roles in System Design

Accountants play three primary roles: as users, designers, and auditors of accounting systems. As users, accountants must communicate their needs to system designers. As designers, accountants work with IT professionals to conceptualize computer-based accounting systems. And as auditors, accountants form opinions through systematic auditing processes.

Uploaded by

Dionil Marcius Qui-Qui
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

ACCIST

AIS: ROLE OF AN ACCOUNTANT


Accountants are primarily involved in three
ways: as system users, designers, and auditors.

 ACCOUNTANTS AS USERS
o Accounts must provide a clear
picture of their needs to the
professionals who design their
systems (Hall). (e.g. rules/standards ,
techniques to be used, internal control
requirements).
o To be an active participant in
developing the system (Hall).
o

 ACCOUNTANTS AS SYSTEM DESIGNERS


o To work hand in hand with IT
Professionals in designing the
computer based accounting system
(Hall).
o They are responsible for the
conceptual system, and the IT
function is responsible for the
physical system (Hall).

 ACCOUNTANTS AS SYSTEM AUDITORS


o Auditors form their opinions based
on a systematic process (Hall).
o

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