Реферат: Untitled Essay Research Paper In accounting systems

would occur in the system due to inadequate knowledge of the system. The

trained staff would be less likely to make mistakes.Concurrent Running of old and new systems.

Running the old and new systems concurrently is also an

important control. This control would allow the organization to compare the

results of the two systems when they do different tasks. These results would

allow them to find any problems in the new system by validating the results

of the new system with the results of the old oneProcedural Controls.

Procedural controls are one of the most important set

of controls as they are the ones that are placed on the day to day running

of the system. Procedural controls are particularly effective in detecting

whether a system has been tampered with and so are effective in detecting

fraud. Procedural controls are divided into those controls placed on input,

output, processing and storage.Input Controls

These are procedural controls that are placed on the input

of data into the system. These controls are

· Serial numbering of documents

· Validation checks on documents

· Batching documents and checking of batch totals

· authorization proceduresThese controls are carried out by the user department. The Data processing

depart also then gets the data and put carry out their own controls. These

are

· Vetting of batches to ensure that they are correct

· checks on data conversion methodsThese checks are made so that the data that is entered is as accurate and

as error free as possible.Processing Controls

Once that data has been entered into the system and is being processed, the

processing controls are used to ensure that the data is processed properly.

Processing controls are divided into two categories. These are

1. Validation tests

2. File checksThe validation checks are made on the data when it is being processed. These