'Internal Controls on an Accounting Information System '

'In accounting arranging carcasss, certain controls ar ask to warrant that employees be doing their jobs aright and ensure that the dodge runs properly. These checks ar in the best interest of the organization. These controls cum in the dust of versed and immaterial controls for the system. The internal controls argon the checks that be pose in the system my the come withs own management and directors. Today much and more companies are moving from the manual of arms accounting systems to computing deviceized accounting information systems. The advantages of a calculating machineized system are increases in the hurrying and accuracy 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 work with them certain ridiculous problems that flock simply be outside or minimise by adapting the face up controls and adding young con trols. These problems are\n\n In a manual system thither is a study civilize for the internal hearer to follow. All records and proceeding are unbroken on root word and so an attendant has clear and document proof of what has transpired. Computerized systems seldom have a clear paper trail to follow. Since computers do all of the categorisation of the information the company rarely sorts the citation documents. Also the computer does most of the calculations and impact so at that place would non be the amount of certificate that there would be in a manual system.\n\n another(prenominal) problem of computer systems is the concomitant that there arsehole be ruggedy in determining who entered the data. In a manual system the identity of the person enter the data gutter be place possibly by the persons handwriting. This cannot be do in a computerized system. This makes it very problematic to determine who is responsible for(p) for errors or fraud.\n\n Since the co mputers do all calculations and bear upon errors can overstep due to bounteous design of the program. This can be difficult to detect circumstancely if the error does not occur frequently and scarcely does so under particular conditions.\n\n Computer systems in any case offer new opportunities for fraud. If a computerized system is not destiny 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 stick to who enters the data only adds to the magnitude of this.\n\nIn order...If you want to overreach a expert essay, order it on our website:

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