Реферат: Untitled Essay Research Paper In accounting systems

hardware would not have a serious effect on the company.

Systems Development controls These are the controls that are put over the design and

implementation of the system. These controls ensure that the system is developed

with a minimum number of errors.Standardization

One important control is standardization. These consist

of various standards that are laid down by management for the design and

development of the system. These standards include the complete documentation

of the development of the system. These standards would not only benefit

in the correcting of problems and updating of the system, the documentation

would allow the auditor to get a better idea of how the system works. This

would help the auditor in spotting possible problems in the system.Involvement of Management

The involvement of the organizations management in the

development of the system is an important control. With these controls,

management must have documentation such as feasibility studies, budgets and

performance evaluations. These documents would allow management to decide

if the system being developed would be viable and cost effective. Without

such controls, expensive projects can be started and never finished, costing

the organization a great deal in time and money. These managerial controls

force the development team to do a thorough job since they are accountable

to management..Testing

Testing and trials are important controls and require

that systems are thoroughly tested before they become operational. The extensive

testing of programs will minimize or even eliminate the errors in the computer

system. The tests will show exactly what type of problems occur in the system

in the processing of certain data and would also indicate any problems in

the response time of the systems. Also, the benchmarks that are calculated

in testing can be compared with benchmarks taken later on to see if the program

has been tampered with.Training

The training of the data processing staff is a very important