Protecting the security and integrity of accounting data, accounting homework help

Protecting the security and integrity of accounting data is part of the controller's responsibility. Because of the integration with the computer system, the IT department must be involved in this process. In your opinion, who should be making the final decision in the decision-making process regarding the security of accounting data, the controller or chief information officer? Explain.Please make this 1-2 paragraphs.Please site your sources.