. Source documents:

A. Are an internal control that protects an organization from embezzlement; thus, all inputs to an AIS must have a source document.

B. Provide objectivity thereby ensuring the information used by decision makers accurately reflects the financial condition of a business.

C. Allow accountants to scan invoices into the AIS without accountant intervention.

D. Ensure the financial results of an organization meets management objectives; therefore source documents are important.