Which of the following is a communication role between accounting and IT?

The correct choice highlights a critical function within an organization where accounting and IT departments must collaborate. System design and development serve as a communication bridge because it involves the creation of accounting systems that cater to the needs of both financial reporting and data processing requirements.

When developing a financial system, input from accounting professionals ensures that the system encompasses essential financial controls, reporting standards, and relevant data. Concurrently, IT professionals contribute their expertise to ensure that the system is technically sound, secure, and capable of handling the necessary volume and complexity of data.

Effective communication in system design and development facilitates a smooth implementation of accounting software or systems, which helps both departments align their goals and create robust internal accounting controls. This collaboration ensures that the accounting system not only meets regulatory requirements but also enhances efficiency and accuracy in financial data management.