The Study on Accounting Information System Application Controls and Administrative Controls

Abstract:

As the system of records that a business keeps to provide financial information, AIS has based its design on some fundamental principles. An accounting system is comprised of accounting records and a series of processes and procedures assigned to staff, volunteers, and/or outside professionals, which traditionally includes source documents, special journals, subsidiary journals and general journals. In recent years, because of the development of IT industry, manual-based accounting information system has been replaced by AIS. AIS brings with a set of new problems. The internal controls that have been put into place for a manual system to help the internal auditor cannot fully prevent or minimize the possibility of errors or fraud that come with the computerized systems. Therefore the old controls must be modified for the new system and new controls must be put in. Only then can the internal auditor ensure that the number of errors that occur within the system be minimized or even eliminated.

• Periodical: Advanced Materials Research (Volumes 490-495)
• Pages: 803-807
• DOI: https://doi.org/10.4028/www.scientific.net/AMR.490-495.803
• Online since: March 2012
• Authors: Hua Yang
• Keywords: Accounting Information System, Administrative Control, Application Control

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