1. It is important to make a distinction between responsibility, authority, and accountability. Write the distinction of responsibility, authority, and accountability. Which flow is going upward, and which flow is going downward?

2. The three different functions that accountants do in relation to the information system are information system users, system designers, and system auditors. Describe each of the roles.

3. Examine the figure that is provided below, and then identify where and how issues might emerge, which can lead the information that is produced to be inaccurate or ineffective.

FIGURE 1-5 GENERAL MODEL FOR ACCOUNTING INFORMATION SYSTEM The External Environment The Information System Database Management Extornal Data Data Information External Sources of Collection Data Processing Generation End Users Foodback Internal Internal Sources End Users of Data The Business Organization Feedback