Internal Controls on an Accounting Information System

In accounting governing bodys, accredited controls ar needed to gibe that employees argon doing their jobs properly and ensure that the musical arrangement runs properly. These checks be in the best interest of the organization. These controls scratch in the form of interior and external controls for the strategy. The innate controls are the checks that are placed in the system my the companys own counselling and directors. Today much and more companies are moving from the manual of arms accounting systems to estimatorized accounting reading systems. The advantages of a computerized system are increases in the speed and verity of bear on accounting information.\n\nHowever, as systems become computerized, the internal controls for that system has to be adapted accordingly. This is because computerized systems recreate with them certain unique chores that wad simply be remove or minimized by adapting the present controls and adding new controls. These problems are \n\n In a manual system on that point is a paper tip for the internal auditor to follow. All records and proceeding are kept on paper and so an auditor has clear and documented produce of what has transpired. Computerized systems seldom have a clear paper trail to follow. Since computers do all of the variety of the information the company rarely sorts the source documents. Also the computer does most of the calculations and processing so in that location would non be the amount of documentation that there would be in a manual system.\n\n A nonher problem of computer systems is the fact that there scum bag be obstacle in determining who entered the data. In a manual system the identity of the person introduction the data arsehole be identified possibly by the persons handwriting. This cannot be done in a computerized system. This makes it very unenviable to determine who is responsible for errors or fraud.\n\n Since the computers do all calculations and processing errors can occur repayable to bad design of the program. This can be difficult to come up especially if the error does not occur frequently and only does so under crabby conditions.\n\n Computer systems also stretch new opportunities for fraud. If a computerized system is not set up properly and certain checks not put in wherefore the computer system can be used to short-change the company. The fact that it is difficult to soupcon who enters the data only adds to the magnitude of this.\n\nIn set up...If you want to endure a full essay, order it on our website:

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