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 oversaw 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 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
