Accounting System Controls
In accounting systems, certain controls are needed to ensure that employees are
doing their jobs properly and ensure that the system runs properly. These checks
are in the best interest of the organization. These controls come in the form of
internal and external controls for the system. The internal controls are the
checks that are placed in the system my the company's own management and
directors. Today more and more companies are moving from the manual accounting
systems to computerized accounting information systems. The advantages of a
computerized system are increases in the speed and accuracy of processing
accounting information. However, as systems become computerized, the internal
controls for that system has to be adapted accordingly. This is because
computerized systems bring with them certain unique problems that can only be
removed or minimized by adapting the present controls and adding new controls.
These problems are
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