Steps For Developing An Accounting Information System

Reviewing existing system and records

Information necessary to prepare comprehensive specifications for accounting information system are as follows;

1. Detailed system requirements where the individuals that are involved in the system are interviewed with complete documentation of the system, transactions and reports.
2. The analysis should be thoroughly reviewed and new system of taxation is created. The system requirement that is necessary in preparing specific accounting information is that the information obtained from the system should be adequately formatted (Diatmikaet al. 2016).
3. Documentation forms another requirements of system that helps in instructing each process that are specific to the organization.

The importance of reviewing features of existing of any existing system and records are as follows;

1. Since the organizations changes over the period of time the functions and records that provides support can change too. Therefore, it is necessary to review the record keeping system regularly (Prasad and Green 2015).
2. The review of record keeping system helps in making sure that it covers the entire organization and meets the needs of the organization.
3. The review should be carried out based on the mission of information management system officer in agreement with the managers of the business.
4. In order to make the review a worthwhile it is necessary to act based on the findings to strengthen the weaker areas.

Considerations necessary in developing accounting information system are

1. Accessing control: An accounting information system requires correct controls to reduce the mistake and fraudulent activities.
2. Accounts complexity: The accounting system should be developed in a manner that there is specific useful financial analysis information to reduce the complexity (Laudon and Laudon 2016).
3. Accounting basis: The design of the accounting system changes based on the basis of the accounting used. The accounting system should be so designed that business are provided with the choice of using cash or accrual basis for accounting.The accrual method accounting system is complex and time consuming while the cash system will not be required making more adjustment to the system.

Five accepted practices that recording procedure need to be established are as follows;

1. All the data should be transferred from the current to the new or modified system and records without any mistake or loss.
2. Systems and records should be updated on regular basis to recognize the current benefits and threats of the organization
3. Files should be maintained within the organizational and statutory requirements with discrepancies recognized and remedied (Romney and Steinbart 2014).
4. Integrity of the systems and records should be in agreement with the statutory requirements
5. Transactions should be monitored to recognize the transaction and other liabilities.

The five examples of features that would be required to compare and measure against the user requirements are;

1. The accounting system is related with transactions that are financial in nature and can be expressed in money.
2. The accounting information system caters to the information requirements of both the external and internal users.
3. The information structure is simple and well-structured information system.
4. The accounting information system are largely used for historical data but might include features such as budgets and forecast (Alewine, Allport and Shen 2016).
5. The sources of data is primarily internal and the database is nicely defined and integrated.

Information that should be included in the documented cost benefit analysis of alternative and system are

1. The recurring costs relating to managing and overseeing the administration of the operative system
2. The non-recurring costs such as personnel salaries and benefits, cost associated to software conversion
3. Record management software

System is tested under the operational environment to make sure that it complies with

1. User requirements,
2. Company policy and guidelines
3. System specifications
4. Necessary legislation or industry codes of practices

Formal confirmation should be obtained from all the users based on the acceptability of the new system or system changes against all the necessary criteria and specifications of system (Fitriati and Mulyani2015). Additionally, all the data should be transferred from the current system to the new or modified system with records without the error and losses. The formal confirmation should be included in the formal written confirmation regarding the new system that is running in the current system in parallel with the new or modified system for the defined time period.

Things that is required to be considered when thoroughly and accurately preparing the system supporting document are as follows;

1. Authentic: The retained electronic record correctly is considered in reflecting the input of the creator.
2. Legible: The quality of the letters, numbers and symbols should be quickly recognized in the device and should be reproduced on the paper.
3. Reliability: Reliability is required to correctly produce the initial records when each time system request is produced.
4. Readable: The quality of the symbols and letters that are identified should be and displayed upon retrieval at the time of preparing the system support document.

There are several things that need to be discussed with the user through documentation different aspects. These concepts are important to be considered for making the end user understood about the accounting information system development.

Designing, development and building concepts: These are some basic concepts that makes the users clarified about the basic configuration related to accounting information systems, such as layout, ranking and interface requirements.

Train, test and acceptance: These three should be the base of any documentation for the information system(Alewine, Allport and Shen 2016). Any accounting information system should consider the functional blocks related to profit, user friendliness and development aspects.

Implementation: This is the main functional block that makes the users strong about their decision while selecting the accounting systems.

Document management system is the best way to store and make the documentations accessible for all the users. Document management system ensures that appropriate documents are created, stored and shared and retrieved by the end user. This is an information system which combines payment reminder letter, invoices, emails and sales brochures(Fitriati and Mulyani2015). After this basic introduction for storing and retrieving account related data from the system second aspect is to regularly information are audited and stored into the system to provide access to the end users. Next is to retrieve the date from the system that can be done by one of best methods creating a File Location List that will be storing data in the cloud which the end users can use easily.

Considerations for developing accounting information system

Information systems needs to be updated, otherwise the hackers will get way out of their mind to hack any backdated information system easily. The malwares are more effective on the old versions of accounting information system. Another importance of updated information is that sometimes the auto updating options are disabled by the hackers which may cause attacks on the ongoing old information systems. For enjoying exciting features this is mandatory to update the information system.

Following steps are required for implementing an information system-

System Planning: In planning stage the scopes and objectives are identified for building the system successfully. Advantages and disadvantages of the system is identified.

Analysis of Functional Requirements: User should be aware of the usages of new information system and this method helps to analyse user requirements.

System Design: Designing concepts should be according to the latest and configurable abilities for the information system(Romney and Steinbart 2014). System Designs incorporates those methods for implementing the system.

Development: Development is nothing but the combination of planning and different configurable aspects that make the system complete.

Integration and Testing: Testing is very important to identify the flaws in the system.

The realistic Time- Delay model will be helpful to minimize the delay in system implementation. Following are the critical aspects involved within this model-

Setting of realistic deadline: This can be made with the help of tenured people who are involved within the process from a long time.

Identification of expected and unexpected measures in implementation:  This can reduce the impactful scenarios introduced within the project.

Action for mitigating the damage instantly: Actions should be set according the scale of impact. This reduces the downfall of the systems implementation process.

Two mandatory trainings are discussed here-

Module Training: This defines separate functions that are incorporated within the accounting information system. Such as Payroll, Account receivables etc. This training provides hands- on experience about the information system.

Nonfinancial User Training: This training specifies the accounting data which helps the manager to arrange access for specific group of users. They arrange query specific modules that help the user to access appropriate set of data.

Following are the methods that reduces the error or loss of data while transferring those into a modified new system-

Creation of an error logging framework catches the errors occurred while transferring the data from old system to the modified one and these data can be retrieved from the error values.

Recording procedure practices to be established

Clients should fix the error data so that this can be ensured the database which is prepared from the system is manually exhausted. This can protect malfunctions and unauthorized access of users.

Another process to reduce the errors occurred is to use the same the Database multiple times that will not change the actual data sets. This concept will reduce the errors.

Information systems are the boon to the technology, however the technology is changing and getting modified in every second. So the demands, benefits and threats are also getting changed for every second(Laudon and Laudon 2016). So the threats or benefits from any information system identified for any information before one hour will not be actually feasible for the system to protect it from the new threat or viruses. So this is very important to save the databases as well as the entire accounting information system from the threats.

Following are some commonly identified discrepancies of file management system in statutory systems-

Duplicate data: an employee will be having his personal details (name, address and employee ID etc.) in organizational database; however, the same data will be available for the payrolls database. These two databases are not dependent on each so this creates duplicate data sets.  

Inconsistency: File processing system creates same copies of data with different values. So sometimes the information system get confused which data needs to be called.

Poor Data Integrity: Poor data integrity means the old databases cannot be changed via entering new data sets. Such as the employee details is stored in a database but this is fixed if we try to change this data set then the security policies will be hampered.

Data integrity reports needs to be checked frequently to identify the issues regularly so that these threats cannot impact on the information system development or maintenance. Following are the timing when the integrity reports are checked generally-

1. During the new system implementation
2. During the conversion of data
3. At the end of fiscal year
4. At the end any period
5. Daily basis if this is necessary.

Taxation and other liabilities might include

1. Capital gains tax
2. Goods and service tax
3. Fringe benefit tax
4. Superannuation requirements

Information that is required to analyse and accounting for the transactions associated to the specific accounting period are as follows

1. In order to identify the accounting transaction, the transactions should be related to the business and involve a monetary amount (Rapina and Susanto 2017).
2. Information relating to accounting transaction that is going to affect such as cash payment of rent during the accounting period.
3. Each account should be identified with the type of either assets, liabilities, revenue or expenses.

Methods that could be used for communicating and promoting the procedure for recording and classifying the transactions are;

1. Determining and confirming the system requirements with the users
2. Liaising with the others, share information, to listen and understand
3. Using the language and concepts that are appropriate for monitoring and reporting system

The importance of standardizing and using the structured formats is to make sure that the registry makes the use of the uniform and systematic methods for collecting data that cannot be overstated (Susanto 2017). Simultaneously, some level of customization of data entry methods might necessarily require or permitted to enable the participation of the particular sites or subgroups. The sources of inputs data and the documents are standardised in the structured formats to reduce the error. Another importance of standardizing and using the structured format is that it helps in maintaining the accessible locations to safeguard the data in compliance with the organizational and audit requirements.

Features required to compare and measure against user requirements

Two method of maintaining back-ups in the accessible location to safeguard the data in accordance with the requirements of the organization and auditors are:

1. Cloud back up:The could back up system would help the business in managing the accounting resources and record the same through online procedure. The method is popular since helps in protecting the privacy and security of the business and customers (Patel 2015).
2. Electronic record keeping:Business can use the accounting software programs to keep the records in the safe places during fire or data theft. It helps in recording business transactions and serves as an effective way of keeping financial records.

The six source of input data or documentation records that is required to be checked for determining the accuracy and reliability systematically are as follows;

1. Sales and forecasting data
2. Warranty data
3. Customer support data
4. Returned portions or failure data analysis
5. Field data collection
6. The disconnect between the in-house and field data

The best way of making sure that the accuracy of the data is maintained is by implementing the data verification technologies. This helps in analysing the data in a manner that the integrity of the data is maintained. The data can be analysed and verified by entering the data once and making another person in charge to assess the data (Bai,Koveos and Liu 2018). Perhaps this will help the supervisor to recheck the data on computer in order to confirm that the information and the data is correct.

The sources of input data and documentations records are systematically reviewed for the purpose of maintaining the accuracy and reliability. The sources of input data and documentations are regarded as the standardised under the structural format in order to reduce the instances of error (Kong 2017). Written reports, explanatory notes and financial results are maintained to provide support to the source of documentations.

The two main ethical considerations that is applicable for handling of the financial reconstruction are as follows;

1. Confidentiality of the information:The confidentiality of the information represents that the information that subjected to privacy requires the confidentiality of the information.
2. Disclosure requirements:The another ethical considerationare the disclosure requirements which represents the act of releasing all the necessary information that is applicable to the company which may influence the investment decision (Susanto 2017).

The principle and practices of budgetary control are as follows;

1. Principles of accuracy
2. Unit of account
3. Budget accuracy
4. Sound financial management
5. Transparency

Computation of Straight Line Depreciation
Cost	$ 60,000.00
Residual Value	$   9,500.00
Useful Life (years)	9
Depreciation per annum	$   5,611.11

Depreciation per annum = (Cost – Residual Value) / Useful Life

As evident from the above stated computation following the depreciation of the asset the depreciation per annum stands $5611.11. Therefore, the machinery on the tenth year also has the residual value of $9,500 and hence an assertion can be bought forward by stating that it would be advisable to purchase the machinery.

The issue that has been presented in the case study is that the chief executive officer of Astra Plastics P/L has been seeking the services of a service analyst for the purpose of designing the information system of the company. Astra Plastics P/L has been a recently established entity and is based in Sydney at Mascot. It has been further mentioned in the case study that the company deals in manufacturing of plastic products that are essentially manufactured in a factory at Mascot and sells these products to the wholesalers at NSW. Moreover, it has also been reported by the chief executive officer of the company that the manufactured products are further sold to the wholesalers in NSW. The raw materials for the production of the goods are imported from China. The present scenario in regards to the concerned business has been that the business has been facing an increase in sales therefore, the CEO of the corporate entity has to keep up with the supplies from China and manufacturing in Sydney.

Information for documented cost-benefit analysis of alternative systems

Objectives of the company’s information system

The objectives of the company’s information system refers to the objectives or the targets that the company wants to meet up with via the information system that it wishes to install for simplifying the due course of operations of the business entity. The objectives of an accounting information system can be referred to as the particular procedure for processing the company information and the production of the reports that provide meaningful information and facilitates the production of meaningful reports that enables the management of the company to make sound decisions. It can be further stated that the fulfillment of the objectives is facilitated by the information system by the storing and analyzing of the provided corporate data. Moreover, these accounting information systems attributes the required meaning to the corporate data that otherwise will be difficult to interpret and analyze (Mayasari 2015).

In case of the selected company, that is Astral Plastics P/L the objectives of the company’s information system have been as follows:

• The information system of the company will be centralized in nature resulting in the creation of the repository of data and crucial information that will facilitate the extraction of the required information from any place at any time
• The centralized information system will also facilitate a steady flow of information for the purpose of simplifying the operations that have to be carried out in the regular course of business
• The information system will also result in the creation of effective monthly reports
• The maintenance of the backups and the effective maintenance of the system integrity should also be a potential objective of the accounting system
• Another key objective of the information system is that the system should be able to provide immediate information as and when required.

The organization chart of a company fundamentally refers to the chart that describes the hierarchy of authority of an organization and the chain that will essentially lead to the flow of information from the higher-level management to the lower level staff that is the employees of the organization. The organization chart can be drawn as below

The characteristics and design of the new system that is MYOB facilitates the providence of the essential features like proper accounting proceedings, payroll processing, identification of the most profitable retail point of sale and effective management of the customer relationship. Moreover, the utilization of MYOB also ensures instant reporting of the books of accounts, effective bookkeeping, management of the assigned job and the compliance with the tax compartments and timely filing of the reports. It must be further noted here that the particular accounting software MYOB facilitates the utilization of the particular software by the businesses of all sizes. The designing process of the software follows a simplified process of a speedy set up and installation, continuous maintenance and support and training by the user (Mayasari 2015).

The hardware requirements for successfully implementing MYOB in the organization may revolve around the particular facilities in which the accounting software has been planned to be installed. Here, it must be noted that the system requirements of the particular accounting software of MYOB changes with the up gradation of the software or the software updates (Mayasari 2015). The particular requirements that is necessary for the implementation of MYOB are as follows:

• When implementing the software in the form of a server the essential requirements will be as mentioned in the table

Processor	Dual Core Server class processor
RAM	8 GB or more
Hard Disk	– 10k or 15k RPM based SAS/SCI – Base of 30 GB – Permit of extra space on the hard disk for backups
Others	The purpose of optimal performance can be fulfilled with the help of the utilization of a SQL server

Testing system against operational environment

 However, in case of a Windows terminal server, the specifications will be as follows:

Processor	2 x Dual or Quad Core Server class processor
RAM	Base of 8 GB or more plus 1 GB per user
Hard Disk	– 10k or 15k RPM based SAS/SCI or SSD of faster speed – Base of 30 GB – Permit of extra space on the hard disk for backups
Others	The screen resolutions should be set to 1440×900 and the Exchange and SQL should be run on different servers in case of running a terminal server

• When implementing the software in the form of a workstation the essential requirements will be as mentioned in the table

Processor	Equivalent to Intel i5 or greater
RAM	4 GB
Hard Disk	1.5 GB
Others	– The screen resolution should be set to the minimum of 1440×900 – Access to a DVD reader – Availability to internet access – A network connection that facilitates the speed of 1 Gbps – Ensure that the DEP has been configured per 34263 KB – Enable Linked Connections per 35152 KB

The network requirements that is a necessity for the implementation of MYOB depends on the utility of the software. This means that the particular function for which MYOB is utilized and installed varies for different businesses. For the purpose of this study it can be assumed that the chief executive officer of Astra Plastics P/L wants a particular software that will be utilized for the purpose of centralizing the entire business information and ease up the processes of business that is carried out between China and Sydney (Aduamoah caes et al., 2015). Therefore, if it is assumed that the particular business entity will require MYOB AccountRight 2017 version then the particular network requirements would be as follows:

Microsoft .Net Framework	v4.5
Microsoft office	Office 2010 or later
Internet	A minimum speed of 0.5 Mbps internet
Web Browser	The latest Firefox or Chrome browser or Internet Explorer v9 or later

Software Requirements

The software requirements that will be required for the implementation of MYOB are as follows:

Operating System	Software
Microsoft Windows 10	Internet Explorer 9 or later (32 bit) will help in the facilitation of the different types of software along with their specified features)
Microsoft Windows 8	Microsoft Office 2010 or later (32 bit) that is necessary for the functions like email and synchronization of the card
Microsoft Windows 7 (SP1)	Adobe Reader 7
Windows server 2008 (R2 SP1) as a file server or workstation

The initial pricing for MYOB starts with $35 per month for the offering of the fundamental payroll services and a rate of $45 for sole traders. However, the particular version of the accounting software that is being discussed in this particular study is the MYOB AccountRight software. This is because it is a combination of the features of the MYOB Essentials and other essential features, which will provide the required features to the larger businesses. The MYOB AccountRight software comes in three different subscription plans starting with $55 per month, $85 per month and $110 per month. Therefore, it can be evidently concluded that the pricing system of MYOB is essentially a subscription based pricing. This means that the particular business implementing MYOB can pay as they go. The particular benefits provided by such a pricing system is that the MYOB accounting software community will provide continuous support to the company, the cost of the payment can also be spread with the help of the monthly installments making it an affordable option (Aduamoah caes et al., 2015).

The various methods of implementing the system for the company can be listed down as follows:

• Project management – the project management is an essential process in regards to the implementation of the accounting software of MYOB. The project consultant will ready the organization for the strategic phases that is required for the particular process of implementation
• Pre-Implementation – the preparation or the plan that results in the creation of the necessary documents and the checklists that essentially defines the particular way in which the implementation process will roll out.
• Conversion of the data – Data conversion is a crucial process
• Installation of the software – the installation of the software is the next and the final step in the implementation process. This step includes configuration of the appropriate assignments, templates and workflows to the requirements of the business entities
• Training of the staff – this is considered as the step that is imperative for the particular procedure of implementation of the accounting software. This is because the providence of the comprehensive training to the staff of the organization is essential for ensuring the optimum utilization of the implemented software (Aduamoah caes et al., 2015).

The methods of testing the new system is facilitated by the simple checks of entering simple financial transactions in the accounting software. Moreover, the team of MYOB also offers a number of services like the data file repair, removal of the serial number and recovery of the password and online backup recovery. These essential tests are crucial to the successful implementation of the accounting software of MYOB and are carried out by the software consultant who is assigned with the management of the selected accounting software (Pabst and Perrin 2015).

Preparing supporting documentation for the system

Type of the data that is required by the newly implemented system

The data that is required for the newly implemented system are essentially obtained from the following data repositories or documents:

• Accounts list
• Activity slips
• Customer cards
• Supplier cards
• Employee cards
• Personal cards
• Contact logs
• Custom lists
• General Journals
• Inventory adjustments
• Service purchases
• Tax code
• Timesheets
• Transaction journals

Flow chart of processing accounting data for the new system

The flow chart that has been prepared shows the flow of accounting information that is facilitated by the accounting software of MYOB. Therefore, it can be deduced from the above chart of accounts that the particular accounting software of MYOB also facilitates the evaluation of the business performance.

Product development	Operations	Marketing	Finance
Research and development	Shipping	Sales planning	Planning of profit
Engineering	Production scheduling	Market research	Capital Budgets
Scheduling	Materials planning	Order processing	Payroll
Drafting	Purchasing	Sales analysis	Cost Accounting
Bill of Materials	Receiving		Accounts payable
	Stores Control		Billing
			Personnel

Acc No	Acc Name	Dr	CR
		$	$
2-1010	Sales Revenue		126900
2-1201	Service payment		3580
2-1210	Royalties		8000
2-1235	Discount in regards to Revenue		935
3-1110	COGS- Clothing	32950
3-2310	Advertisement	1250
3-2375	Wages	5800
3-2385	Depreciated amount	250
3-2410	Accounts related Fees	750
3-2421	Computer Software & Training	3500
3-2422	Consultancy Fees	400
3-2428	Legal obligation expenses	1350
3-2445	General Insurance	1200
3-2460	Electricity expenses	410
3-2461	Telephone expenses	300
3-2463	Cleaning expenses	560
3-2468	Repairs	1090
3-2469	Rent expenses	7500
3-2470	Loss on Sale proceedings  -non-current assets	14750
3-2510	Bank related Fees	154
3-2514	Finance Companies interest	110
3-2515	Discount Allowed	1367
3-2516	Bad Debts	2160
4-3010	Cheque Account	94567
4-3120	Trade Debtors	25200
4-3130	Inventory – Clothing	52800
4-3314	Fixtures & Fittings	53000
4-3320	Motor Vehicles	50000
4-3340	Machineries and Equipment	20000
4-3344	Computer Equipment	4090
4-3520	Establishment  related Costs	5400
5-4620	Accounts Payable Control		4840
5-4630	GST Payable Control		7570
5-4635	Input Tax Credit Control	11116
5-4720	Bank Loan		40799
6-1010	Capital		199400
		$   392,024	$   392,024

The flow of documents in case of the selected accounting information system can be managed with the help of the document management software that has been an essential feature of MYOB (Pabst and Perrin 2015).

Types of reports

The types of reports that can be utilized by the accounting manager and his team are the financial reports that constitute of the statement of changes in equity; statement of profit and loss and the balance sheet (Pabst and Perrin 2015).

Conclusion

The particular conclusion that can be deduced from the above discussed literature is that the particular accounting system of MYOB facilitates the essential accounting procedures that are utilized by the different business entities. The particular accounting system of MYOB is a widely used software and simplifies the entire accounting operation of the corporate entities.

The software package that has been chosen for the client is MYOB. This is because this particular accounting software has been used by over one million small and medium sized enterprises in Australia and New Zealand. The utilization of this particular software results in the reduction of time in regards to the daily operations of business. This particular accounting software facilitates efficient management of cash flow and the day to day workbook. Furthermore, the utilization of MYOB results in the business saving on the time and money of the organization as the need for upfront capital expenditure has been excluded in case of utilizing the MYOB.

The benefits of MYOB can be listed down as follows:

• No restriction access – the access to business information is crucial and is the accounting software of MYOB facilitates the availability of such information. This particular feature of anytime, anywhere access influences the productivity of the organization thus increasing the profitability
• Greater speed – the accounting software of MYOB automates the manual accounting process which results in the wastage of time and valuable money. The generation of the financial reports like the statement of profit or loss or the balance sheet is easily facilitated by this particular accounting software
• Greater accuracy – the accuracy of the accounting proceedings is also facilitated by the particular accounting software of MYOB. Moreover, the particular accounting software of MYOB also ensures the content updates that take place in regular intervals so that the employees are working with the latest information. In addition to this the accurate reflection of the financial position of the organization is facilitated by the accounting software of MYOB that helps in the achievement of the financial stability and security (Birt caes et al., 2017).
• Reduction in costs – the costs that are involved in running the entire operation of MYOB is cheaper when the accounting software is evaluated with the set of features that it provides. Therefore, it can be concluded that the utilization of MYOB facilitates the reduction in the essential costs (Birt caes et al., 2017).

The challenges faced by MYOB are as follows:

• The major concern for the implementation of the accounting software of MYOB is related to the security of data. This is due to the fact that online content is exposed to the risk of hackers and other fraudulent activities. However, it must be noted here that MYOB facilitates the desired level of security by the implementation of the best practices that might not be pocket friendly. This means that such a facility cannot be afforded by the small and medium sized enterprises
• The utilization of this particular accounting software is not easy. This can be evidenced by the fact that the implementation of MYOB requires effective training of the staff or the employees utilizing it (Birt caes et al., 2017).

Imparting of proper training for the implementation of MYOB

The imparting of the proper training post the implementation of MYOB is a very essential process. This means that an effective trainer should be appointed for the purpose of imparting training to the staff of the organization. MYOB is a complicated software and a detailed guideline should be provided for the purpose of training the employees in order to ensure the effective utilization of the accounting software (Yaftian, Mirshekary and Mihret 2017).

Importance of updating information systems

The firm should develop a data protection and a security model. This means that more than one layers of defense should be developed that might have to be penetrated by a hacker trying to get the business information unethically and illegally. The model should also include the protection processes like authorization, authentication, passwords and encryption, which must be used for the purpose of   protecting and securing the targeted amount of data (Yaftian, Mirshekary and Mihret 2017).

Backup system and proper monitoring of the same

The backup system that might be installed in the corporate entity should automated in nature and should be updated at regular intervals. This means that the internal control of the organization should be such that it facilitates the providence of regular backing up of data. Moreover, the data of which a backup has been created should be stored n multiple storage devices so that even if a storage device fails to operate, the other crucial data can be retrieved from the other devices (Yaftian, Mirshekary and Mihret 2017).

Therefore, it can be concluded that a backup system is very important in case of every organization and should be efficiently protected with the help of passwords and codes.

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