engleski

Specific Aspects of Internal Control in the Computer Based Accounting

In order to manage the company successfully we need a good information basis. The majority of information that we need are the “product” of accounting information systems and they are written in the financial statements. Accounting is the most significant part of entire information system in the company and therefore, we can say that accounting is a service ; service function to management. To ensure that the information as the final product of accounting would be appropriate for the purpose of decision making it is important that this information are true and reliable. Therefore, special meaning should be on the internal control system, especially internal controls in the accounting systems. Many control institution and all kind of inspection take care that information as the final product of accounting would be true and reliable. However, primary responsibility for true and reliable information lies on the people and function inside the company. So, to insure reliable information as possible and to avoid penalties it is important to build a good internal control system in every function within the company, especially within the accounting information system. Building and implementing an appropriate system of internal control will differ according to technical conditions that are used in data processing. If we take into the account that in today's business dominate electronic data processing the aim of this paper is to present the specifics of internal control in the computer based accounting. However, it is also important to emphasize that no matter in what condition the internal control system is built and implement in the company the aim of that process is always the same: to safeguard business assets and to ensure true and reliable business data.

internal controls ; accounting information systems ; internal accounting controls ; control in the computer data processing systems

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