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Word Count: 2,180
In accounting systems certain controls are needed to ensure that employeesare doing their jobs properly and ensure that the system runs properly Thesechecks are in the best interest of the organization These controls comein the form of internal and external controls for the system The internalcontrols are the checks that are placed in the system my the companysown management and directors Today more and more companies are moving fromthe manual accounting systems to computerized accounting information systemsThe advantages of a computerized system are increases in the speed and accuracyof processing accounting information However as systems become computerized the internal controls for that systemhas to be adapted accordingly This is because computerized systems bringwith them certain unique problems that can only be removed or minimized byadapting the present controls and adding new controls These problems are In a manual system there is a paper trail for the internal auditorto follow All records and transactions are kept on paper and so an auditorhas clear and documented proof of what has transpired Computerized systemsrarely have a clear paper trail to follow Since computers do all of thesorting of the information the company rarely sorts the source documentsAlso the computer does most of the calculations and processing so there wouldnot be the amount of documentation that there would be in a manual system Another problem of computer systems is the fact that there can bedifficulty in determining who entered the data In a manual system the identityof the person entering the data can be identified possibly by the personshandwriting This cannot be done in a computerized system This makes itvery difficult to determine who is responsible for errors or fraud Since the computers do all calculations and processing errors canoccur due to bad design of the program This can be difficult to detectespecially if the error does not occur frequently and only does so underparticular conditions Computer systems also offer new opportunities for fraud If a computerizedsystem is
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