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The purpose of accounting is to accumulate and report on financial information about the performance, financial position and cash flows of a business. On the other hand, AIS as a part of a company’s information system, will facilitate the decision making within the organization and also facilitate the business’s recordkeeping, reporting and analysis. Previously, accounting system were performed manually in order to do the report. However, now, the accounting system can now be performed with the help of computers. The improvement in the information technology has facilitated the use of cost and management accounting procedures.

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Thus, the role of an accountant is to expand the various business sectors and increase the volume and complexity of the information. The success of developing the system require the necessity of participation of an accountant in establish and developing the system. Since the development of AIS, accountants play a prominent role on system development team as domain experts. In that capacity, they are responsible for many aspects of the conceptual system that the system must achieve involving the specifying certain operational rules, reporting requirements, and framing internal control objectives. Therefore, accountant also performs audit of business organization for various reason by which it is typically involve AIS. The auditor must have understanding regarding the AIS function and internal control, if not, they can’t conduct an audit. The most common audit are internal audit and external audit that work differently. Therefore, the accountants’ dual roles of designer and auditor draw upon a common skill set. They can’t design a system if they have no understanding about audit issue and concerns.

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Furthermore, AIS also helps the different department within a company to work together using the transaction cycle. The management department will set the sales goal, staff will order an appropriate amount of inventory and it will notifies the accounting department of the trade payables and pay it off once it is obligated to pay. Once it is ready for sale, sales people will enter customer orders. Thus, the accounting department will invoice the customers. Warehouse will assemble the orders made. Lastly, the shipping department will send it off and the accounting department will notified a new receivables. Before this, accountants use manual accounting records where they using the traditional record such as document, journal and ledger. However, currently, they are using the digital accounting records such as the master file, transaction files, reference files and archive files.

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Furthermore, fraud is a criminal deception intended to result in the financial or personal gain. Thus, the external auditor usually be blamed for fraud detection during the financial audit and it has a tremendous impact towards the responsibilities of an external auditors. Therefore, the internal control which is a part of fraud prevention in AIS will involves everything that will control the risk to an organization and also avoiding fraud in the organization.