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The interface between application controls and integrity controls in modern computer systems

M.Com. (Accounting & Auditing) / External and Internal auditors have to deal with computer systems which are becoming increasingly complex. An auditor's interest in such an environment is primarily an understanding of the controls over the computer system and the risk of error and fraud. When dealing with controls two issues are important. The first deals with the ability to control a complex computer system. Unless the control issues are understood and the impact of various alternatives appreciated it would be impossible to control a computer system. Under such circumstances there is a high risk of error and fraud and the information present in a business could be very unreliable. Secondly the auditor needs to evaluate controls for purposes of his audit. Usually the objective is to assure himself that they adequately safeguard the business assets and prevent or detect errors present in the accounting records of the concern...

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:12352
Date23 September 2014
CreatorsBoshoff, Willem Hendrik
Source SetsSouth African National ETD Portal
Detected LanguageEnglish
TypeThesis
RightsUniversity of Johannesburg

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