There was different AIS used at the youth center that I used to work
at our last military base. One of them would track our working hours
and log it in the system connected to the Human Resources Office on
base that was in charge of all NAF employees. Our revenue and
expenses, for example equipment, food or supplies, would be tracked
in the AIS connected to the Force Support Squadron.
Internal control definitely needed improved control activities
concerning proper use of confidential information and proper
recording of working hours. Paperwork with client's social security
numbers would be out in the open for everybody to see or the
receptionist would not mind if we were looking over her shoulder
while she was logging information. This control deficiency can be
improved by better privacy protection, such as blacking out social
security numbers when documents are printed or showing on the PC.
As an alternative, instead of social security numbers military
identification numbers could be used. Working hours were tracked
by clocking in and out, but due to inefficient reconciliation
procedures of the clocked time and work schedule fraudulent
behavior was not caught. This can be improved by weekly or monthly
reconciliation (Romney et. al, 2020).
References:
Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2020).
Accounting Information Systems (15th ed.). Pearson Education (US).
https://bookshelf.vitalsource.com/books/9780135573082
