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internal controls of an accounting information system
Essay specific features
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Written by:
Karen C
Date added:
November 2, 2014
Level:
University
Grade:
A
No of pages / words:
8 / 2231
Was viewed:
4405 times
Rating of current essay:
Essay content:
Today more and more companies are moving from the manual accounting systems to computerized accounting information systems. The advantages of a computerized system are increases in the speed and accuracy of processing accounting information.
However, as systems become computerized, the internal controls for that system has to be adapted accordingly...
displayed 300 characters
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This is because computerized systems bring with them certain unique problems that can only be removed or minimized by adapting the present controls and adding new controls. These problems are
? In a manual system there is a paper trail for the internal auditor to follow. All records and transactions are kept on paper and so an auditor has clear and documented proof of what has transpired...
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