1. Accounting
Since computers do all of the sorting of the information the company rarely sorts the source documents. ... Since the computers do all calculations and processing errors can occur due to bad design of the program. ... Computer systems also offer new opportunities for fraud. ... 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. ... Arrangements should be made to protect the computer against fires and power fl...
- Word Count: 1631
- Approx Pages: 7
- Has Bibliography
- Grade Level: Undergraduate