Accounting System Controls

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trail to follow. Since computers do all of the sorting of the
information the company rarely sorts the source documents. Also the computer
does most of the calculations and processing so there would not be the amount of
documentation that there would be in a manual system.
� Another problem of computer systems is the fact that there can be
difficulty in determining who entered the data. In a manual system the identity
of the person entering the data can be identified possibly by the person's
handwriting. This cannot be done in a computerized system. This makes it very
difficult to determine who is responsible for errors or fraud.
� Since the computers do all calculations and processing errors can
occur due to bad design of the program. This can be difficult to detect
especially if the error does not occur frequently and only does so under
particular conditions.
� Computer systems also offer new opportunities for fraud. If a
computerized system is not set ...

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person were to leave then the organization would have
no one to run the system. The division of duties ensures that employees can
leave without having any major effect on the system.

Operation Controls

Operation controls are necessary controls since they since they
determine what the computer systems and the employees using the system have been
doing. These controls can come in the form of

� rotation of shifts
� duty logs
� a manual of operating instructions
� attendance controls
� computer logs

These controls can allow an auditor to track the exact actions of the
computer systems and employees. This documentation allows the to easily ...

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