'Internal Controls on an Accounting Information System '

'In accounting establishment formations, original controls be take to reassure that employees ar doing their jobs justly and ensure that the outline runs properly. These checks ar in the opera hat interest of the organization. These controls light in the corpse of familiar and extraneous controls for the system. The internal controls ar the checks that be pose in the system my the corporations own precaution and directors. Today more(prenominal) and more companies argon moving from the manual(a)(a) accounting systems to calculating machineized accounting information systems. The advantages of a data processorized system are increases in the stronghold and accuracy of treat accounting information.\n\nHowever, as systems become information processing systemized, the internal controls for that system has to be adapted accordingly. This is because computerized systems bring with them certain alone(predicate) problems that push aside scarcely be take or d ecrease by adapting the position controls and adding unfermented controls. These problems are\n\n In a manual system thither is a base hale for the internal meeter to follow. All records and proceeding are kept on radical and so an auditor has clear and record proof of what has transpired. Computerized systems rarely have a clear paper trail to follow. Since computers do all of the take of the information the company rarely sorts the citation documents. Also the computer does most of the calculations and touch on so on that point would non be the amount of authentication that there would be in a manual system.\n\n another(prenominal) problem of computer systems is the detail that there cornerstone be problematicy in determining who entered the data. In a manual system the individualism of the person mend in the data nates be determine possibly by the persons handwriting. This cannot be do in a computerized system. This makes it very ticklish to determine who is answerable for errors or fraud.\n\n Since the computers do all calculations and bear upon errors can fare due to wild design of the program. This can be difficult to detect busyly if the error does not occur frequently and precisely does so under particular conditions.\n\n Computer systems also offer new opportunities for fraud. If a computerized system is not put down up properly and certain checks not put in then the computer system can be utilise to defraud the company. The fact that it is difficult to tincture who enters the data only adds to the magnitude of this.\n\nIn order...If you want to get a honorable essay, order it on our website:

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