An accounting information system (AIS) is used by a company to
track their accounting and business activity. As a state employee, I
have found that the state uses an Electronic Data Processing (EDP)
System. This system utilizes a computerized system to track every
step in the transaction process. As an auditor, I have had some audits
result in an assessment that the carrier has to pay. There are
payment plans available for significant assessments that might not be
able to be paid off in the given amount of time. The EDP system
would track each transaction from the carrier. b This would record
when each payment was made, how much the payment was worth,
and how much of the assessment is still outstanding.
If I were to become an accounting manager, I really wouldn't change
any internal controls that are already in place to protect the data.
This is because the state takes a lot of precautions in order for
Taxpayer Information to be as protected as best as it could.
Frequent password changes for everyone in order to keep security
high. As well as, certain personnel have access to the taxpayer
information and transactions in a need-to-know system. As I do not
have access to any information that isn't associated with the audit I
am conducting. There is constant computer-based training on
protecting information that everyone has to complete. There are
many internal controls that are in place that are properly protecting
the information.
Carlson, R. (2022, November 17). Types of Accounting Information
Systems. The Balance. Retrieved January 19, 2023, from
https://www.thebalancemoney.com/accounting-information-
systems-392953
