4) Vendor bills, sales orders, employee timesheet are examples of source documents. Source documents are an important component of an AIS since many times the documents trigger system input. Source documents:

a) Are an internal control that protects an organization from embezzlement; thus, all inputs to an AIS must have a source document.

b) Provide objectivity ensuring the information used by decision makers accurately reflects the financial condition of a business.

c) Are standardized thereby allowing accountants to scan invoices into the AIS without accountant intervention.

d) Ensure the financial results of an organization meets management objectives; therefore source documents are required for output.