Information processing is the exchange of information among people, processes and systems within an organization1. It is crucial for achieving business goals, making informed decisions and working efficiently2. To effectively deliver the information needed to decision makers, Management Information Systems (MIS) need to have the necessary components to collect, process, store and retrieve the information whenever it is needed3. The success of information processing depends on the alignment of MIS with the organizational strategy, structure and culture3. Therefore, the two management departments that are responsible for the success of information processing are top management and middle management. Top management is responsible for setting the vision, mission, goals and objectives of the organization, as well as defining the policies and procedures that guide the information flows3. Middle management is responsible for implementing the plans and strategies of top management, as well as coordinating and supervising the activities of lower-level managers and employees3. Both top and middle management need to ensure that the information systems are aligned with the business needs, and that the information flows are effective, efficient and secure3. References: 1: Practices for managing information flows within organizations12: Management Information Systems (MIS): Definition and How It Works23: Information management3