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Accounting Information System

Student’s Name

Institution

Tutor

Date
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Accounting Information System

In the business world, integrity is being honest and faithful in representing information

and having a good moral principle used as the foundation of business information. The

accounting information system is defined as the scheme that aids in collecting, recording,

storing, and processing data that gives the decision-making team information (Ernawatiningsih,

& Kepramareni, 2019). As a business, it needs to maintain quality standards regarding a

company's information to accept the accounting information system.

Accounting information system utilization protects business transactions and owners by

applying the principle of integrity supported by the Association of International Certified

Professional Accountants' code of conduct. It aims to maintain and broaden public assurance and

ensure members perform their responsibilities with a strong sense of integrity. It delivers a

system that helps gather, correlate, and organize important information. Also, it permits tracking

transactions and tracing back to their source, which maintains integrity. The accounting

information system and the information technology revolution have led to new prospects for

misconduct and frauds ethicals. It enabled businesses to protect better the information collected

during several encryptions and authentication methods. Through these features, companies can

privately send data in a protected code to the appropriate users, and the applicable users can read

the transmitted information. Another significant component in ensuring a sound system is the

assertion of the integrity of information via internal controls (Lee et al., 2018).Internal control

increases the possibility of well-recorded transactions; thus, frauds would not exist, and reliable

financial information would not exist.

The practice and test of integrity principle example found in the multitude of the bible are

in Daniel's story. In Daniel 1:8-20, Daniel had no intention of defiling himself with the king's
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food. Daniel intended to take what God had asked people to eat, but when the eunuch’s chief

expressed the fear of the king's wrath on Daniel, Daniel requested him to take a test for another

ten days. The test signified the integrity of God's commandments in the diet situation. From the

story, I trust that it demonstrates the importance of integrity tested to the systems in ensuring the

professional's integrity by providing a high system of integrity and better decision-making

achievement throughout a business. Also, King Solomon says in Proverbs 28.6 that a poor man

walking in his integrity is better than a crooked rich man walking in his ways. The verse explains

that it's better to turn down a customer who can mislead you to act immorally by sacrificing the

income received had the customer taken on.

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References

Ernawatiningsih, N. P. L., & Kepramareni, P. (2019). Effectiveness of accounting information

systems and the affecting factors. International Journal of Applied Business and International

Management (IJABIM), 4(2), 33-40.

Lee, J., Kim, M., Lee, J., & Pullen, S. (2018, September). Integrity assurance of Kalman-filter

based GNSS/IMU integrated systems against IMU faults for UAV applications. In Proceedings

of the 31st International Technical Meeting of the Satellite Division of the Institute of Navigation

(ION GNSS+ 2018) (pp. 2484-2500).