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28. INFORMATION SYSTEMS
An effective internal control system requires adequate and comprehensive financial, operational and compliance information, as well as external market information on events and conditions relevant to decision making. Information must be reliable, timely, accessible, correct and properly formatted.
The information systems of an organization are a set of channels for the exchange of information between employees and the external environment and are grouped as follows:
1) information exchange systems with the external environment - mail (including correspondence), telephone lines, facsimile communication, teletype, cellular communication systems, e-mail, telecommunications, courier communication, etc.;
2) an information system between employees, including a system for informing personnel (Internet, etc.); includes a system for the transmission of personnel documentation, draft documents, waybills, invoices, orders, mail and other documents within the organization;
3) proper computer information systems (Internet, etc.).
Information systems carry a number of risks: loss of information (failure to deliver to the addressee or destruction of information, loss of data);
▪ distortion of information;
▪ providing false information (for example, a false fire alarm due to a software glitch);
▪ financial and other losses due to hacking of information systems (hacking of computer files, wiretapping of telephone communication channels, etc.); - a stop in the organization’s work due to a failure of the information system (for example, the Internet does not work, it is impossible to send or receive information, etc.).
An integral part of the information systems is the personnel information system, which ensures that employees understand the duties and responsibilities associated with the organization and application of the internal control system in relation to financial (accounting) reporting.
The information system ensures that the staff understands the nature of their participation in the process of preparing financial (accounting) statements, how their actions in the information system are related to the work of other employees, as well as ways to bring information to managers of the appropriate level about any exceptional situations. Open channels of communication should help ensure that appropriate measures are taken in exceptional situations.
The personnel information system may take such forms as internal regulations of activities, guidelines for the preparation of financial (accounting) statements, instructions and instructions. Bringing information to the attention of employees can be carried out using electronic communication, orally and through orders from management.
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The concept of new restaurants with contactless delivery of orders was demonstrated by Burger King. They are planning to open next year.
New restaurants in the company were called "restaurants of tomorrow". Burger King noted that they were created "from scratch, without a preconceived notion of what a Burger King restaurant should look like."
Restaurants are made in two design options, while the sites will be 60% smaller than the existing ones. In the first version, they will be equipped with special lockers, from where you can pick up an order without contacting the staff of the institution. Food will be delivered to the cells directly from the kitchen. Visitors will receive a special "key" with which they can open the desired section and pick up food when they place an order through the official application. A similar solution is used in KFC restaurants in Japan, where they are also interested in contactless delivery of orders.
Outside, they will also be equipped with multiple order and pick-up points. Visitors will be able to park their cars in the so-called "drive-in area" and place an order through the official app. At the same time, they scan the QR code of their parking place, and employees deliver the order to their car. If customers or delivery services place orders through the app in advance, they may park on the side of the road. In this case, it will be necessary to notify employees of the location in advance, and the food will also be delivered to the vehicle.
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