Kiran, a business owner, is considering implementing a computerised accounting system. She currently uses a manual system.

Mark scheme

Marking points from the official mark scheme. The mark or mark type is shown in brackets.

1. (a) Advantages of computerised system (2 marks)
2. B1 for each correct advantage (max 2)
3. Advantages include: speed, accuracy, efficiency, automated calculations, real-time information, easier report generation, reduced human error, better data analysis, better security (if managed correctly), less paper.
4. (b) Disadvantages of computerised system (2 marks)
5. B1 for each correct disadvantage (max 2)
6. Disadvantages include: high initial cost, staff training required, risk of system failure/data loss, security risks (hacking/viruses), reliance on IT support, obsolescence of software/hardware, potential for input errors (GIGO).
7. (c) Ethical issue with computerised system (3 marks)
8. B1 for identifying a relevant ethical issue (e.g. data privacy, data security, manipulation of data, access control, misuse of information).
9. B1 for explaining *how* this is an ethical issue in a computerised context (e.g. easy to access and alter data, sensitive customer information stored digitally).
10. B1 for explaining the *implication* of this ethical issue (e.g. breach of trust, legal consequences, reputational damage, unfair reporting).