The role of the accountant in today’s business environment is also developing according to the changing conditions. The business information systems which are inseperable part of the business, add new roles to accountants’ existing roles. New roles like designer, user and auditor are becoming standard roles of accountants about business information systems (Gelinas, Dull., 2008). As for the designer role;
• which transaction is recorded? (what is the recordable transaction?)
• how is the transaction recorded? (which data are collected and from where to be collected?)
• when is the transaction recorded? (before or after the occurance? )
• which controls are necessary as for the reports to be exact, valid and accurate and for the assets to
be protected, for the audit to be processed?
• which reports will produced and when?
• in which details are the reports be produced?

Thereofre, the correct option is D.