AIS and Ethical Issues
Accounting information system is a very important and sensitive part of the information system of any company or CPA firm. By the time a lot of things have been improved and also the issued related to AIS have also developed on the same pace. All issues are related to the working ethics in AIS. Fraud, theft, misuse of others personal information in AIS is because of the failure of the ethics. But code of ethics are very important to be followed to maintain a good reputation and to save the information from misuse.
Main ethical issues related to AIS are
* Safety and Security
The AIS computers must be secured form the virus attacks, there must not be unnecessary access to the AIS equipment and programs to the employees and other parties. Systems and servers should be kept in a safe place. Proper login ids and password must be given to the person need to use those systems, it can avoid unnecessary access of people to the systems.
Customer’s privacy must be theist important objective of the company or firm. Customer’s information must not be leaked unless authorized by law enforcing agencies. All important documents must be kept safe and unnecessary and unrelated files and information must be disposed of intelligently.
* Internal control of Organization
These are the important challenges faced by the management, accountants and auditors. The Foreign Corrupt Practices Act of 1977 and the Sarbanes-Oxley Act of 2002 (SOX) assign important legal responsibilities to management, like maintaining the accurate and fair records of information, providing reasonable assurance that there are no mistake while recording transactions, also provide reasonable assurance that correction are being made on timely manners.
* Access to unnecessary information.
Employees should only have access to reelated information. They must not in any condition have all the information about all the issues. Like employees of payroll department...