Accounting Information Systems 7th Edition by Cynthia Heagy,Constance Lehmann

Exercise 10

Many organizations have policies regulating the use of controlled substances, and some require all employees to submit to random drug testing. In some cases, safety is the main concern, and vehicle drivers and machinery operators are the main targets of controlled-substance policies. However, education in drug abuse and opportunities to attend rehabilitation programs are being made available to much broader categories of employees. Certain organizations have proposed compulsory drug testing in the accounting and information services areas.
Required:
a. What are the internal control implications of substance abuse in accounting and information services?
b. Do you think that random drug testing of accounting and information services employees is justified?