Реферат: Untitled Essay Research Paper In accounting systems

· Computer systems also offer new opportunities for fraud. If a computerized

system is not set up properly and certain checks not put in then the computer

system can be used to defraud the company. The fact that it is difficult

to trace who enters the data only adds to the magnitude of this. In order to minimize the risks of errors or fraud occurring

in the computer system certain controls have to be put into place. These

controls can be broken up into three different categories. They are

1. Administrative Controls

2. Systems Development Controls

3. Procedural ControlsAdministrative Controls

Administrative controls are those controls are those controls

that are placed on the system to ensure the proper organization and processing

of data. These administrative controls are

Division of duties.

Duties are assigned to different individuals in the

organization. This is done in such a way that no one person can have full

control over a transaction. This ensures that an individual cannot have full

control over the creation and operating of the system. One reason for this

division is having one person controlling the system can result in fraud

if that person is not completely trustworthy. Another reason for the division

of duties is to prevent the organization from becoming totally dependent

on the person controlling the computer system. If this 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