Why some people would want accountants to only produce the
statements, while the specialists produce the reports. This gives a
task to an individual, so that can focus mainly on their task, while
someone else does a different task. However, this causes a
disconnect between the statements and the reports as two different
people are creating them. a As an auditor, after I conduct an audit, I
write the report that goes to the client and my department. As the
one who did the work, I have the best knowledge of the findings, and
how to properly explain what was found and how to correct these
concerns. If someone else did the report, then they would not have
that first-hand experience with what they are writing about in their
report.
In the case of an accountant, they should be the ones who write the
reports, for the same reason. a They were the ones who gathered the
information for the statements, and they are the ones who
understand what the statements mean. The information system
specialist can accompany the accountant, as they are the ones who
understand the system better, and could aid in the report writing.
However, it should not be solely in the hands of the specialist alone.
Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2020).
Accounting Information Systems (15th ed.). Pearson Education (US).
