The Information System: An Accountant's Perspective - The role of the accountant

3 important questions on The Information System: An Accountant's Perspective - The role of the accountant

How are accountants primarily involved in information systems?

As system users, designers and auditors.

What is the physical system?

It is the medium and method for capturing and presenting the information. The computer professionals determine the most economical and effective technology for accomplishing the task. 

What is the attest function?

That the public confidence in the reliability of internally produced financial statements rests directly on their being validated by an independent expert auditor. 

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