In the case study, accountant B was concerned about the effect the inventory discrepancy may have caused to managers decision making throughout the year. Accountant B felt that a more timely and effective system control for inventory should have implemented. I agree with accountant B because managers use the information and data from an accounting information system to make decisions and the information in the system must be accurate for them to make the best decisions (Gelinas, U. J., Dull, R. B., & Wheeler, P., 2014). An information system is a process for collecting and processing data into information that can be used by managers, investors, and shareholders to make important decisions about the present and future operations (Wiley, C. n.d., 2015). The quality and reliability of the information provided by an accounting information system (AIS) determines the effectiveness of decision making within the organization (Wiley, C. n.d., 2015). The inventory discrepancy would not allow managers to make effective decisions throughout the year. All the pieces in AIS must collectively operate effectively for a business to operate efficiently and progress in a positive direction (Gelinas, et al, 2014). Accounting and information systems must work together effectively and efficiently to be in compliance with laws and regulations such as the Sarbanes-Oxley Act (SOX) of 2002 (Gelinas, et al, 2014). To comply with SOX, auditors must audit financial statements and report on the organization’s system of internal control. Section 409 of SOX requires disclosure to the public on material changes in an organization’s financial condition on a current basis (Gelinas, et al, 2014). To be in compliance with this section accountant must ensure that the AIS are able to produce financial data in a timely and accurate manner. In the case...