Thư viện tài liệu, ebook tổng hợp lớn nhất Việt Nam

The audit trail is the path of a transaction through the accounting system. The audit trail facilitates these three tasks: Trace any transaction from its original source document to the general ledger and to any report or other document using that data.

46 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1071 | Lượt tải: 1

The second function of the AIS in the HRM/payroll cycle is to provide adequate internal controls to ensure meeting the following objectives: Payroll transactions are properly authorized Recorded payroll transactions are valid Authorized payroll transactions are recorded Payroll transactions are accurately recorded

45 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1122 | Lượt tải: 1

Computer-Integrated Manufacturing (CIM) is the use of various forms of IT in the production process, such as robots and computer-controlled machinery, to reduce production costs. Every firm needs to collect data about the following four facets of its production operations: Raw materials used Labor-hours expended Machine operations performed Ot...

55 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1231 | Lượt tải: 1

What are examples of additional information The AIS should provide? Efficiency and effectiveness of the purchasing department Analyses of vendor performance such as on-time delivery, quality, etc. Time taken to move goods from the receiving dock into production Percentage of purchase discounts taken

48 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1079 | Lượt tải: 1

Documents, records, and procedures: The picking ticket printed by the sales order entry triggers the shipping process and is used to identify which products to remove from inventory. A physical count is compared with the quantities on the picking ticket and packing slip. Some spot checks are made and a bill of lading is prepared.

53 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1186 | Lượt tải: 1

This chapter focuses on the concepts and techniques used in auditing an AIS. It is written primarily from the perspective of the internal auditor. The chapter presents a methodology and a set of techniques for evaluating internal controls in an AIS. Finally, operational audits of an AIS are reviewed.

67 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1061 | Lượt tải: 1

This chapter describes the fraud process. It also explores the reasons that fraud occurs. The chapter also describes the approaches to computer fraud and the specific techniques used to commit it. Finally, several methods to deter and detect fraud are analyzed.

45 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1258 | Lượt tải: 1

Portable PCs should not be stored in cars. Keep sensitive data in the most secure environment possible. Install software that automatically shuts down a terminal after its been idle for a certain amount of time. Back up hard disks regularly. Encrypt or password protect files. Build protective walls around operating systems. Ensure that PCs ar...

53 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1086 | Lượt tải: 1

What is the traditional definition of internal control? Internal control is the plan of organization and the methods a business uses to safeguard assets, provide accurate and reliable information, promote and improve operational efficiency, and encourage adherence to prescribed managerial policies.

59 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1206 | Lượt tải: 1

A flowchart is an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner. Flowcharts use a standard set of symbols to pictorially describe transaction processing procedures.

43 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 1121 | Lượt tải: 1