An efficient accounting information system can help an organization create an advantage among competitors. As technology and information security techniques advance, an accounting information system may need updating. For an organization to protect their assets and financial information, their accounting information system will need to improve also. Adequate accounting information system which is reliable can eliminate risk and provide information security. When an organization has better internal controls, it makes them lower risks and have more opportunity for lower borrowing with creditors. Great internal control sets up good corporate governance in an organization.