Kontrole aplikacji i ogólne w systemie informatycznym rachunkowości
General and Application Auditing Using an Accounting Information System
Author(s): Jan Madej, Katarzyna Szymczyk-MadejSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
Keywords: accounting information system; AIS; general control; application control; internal control
Summary/Abstract: The article discusses the issue of internal auditing in an accounting information system. The authors note that financial and accounting oversight – a traditional part of internal auditing – should be supplemented with general and application auditing specific to the computer systems in use. These two types of oversight would extend computerised supervision of the accounting system.
Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
- Issue Year: 880/2012
- Issue No: 04
- Page Range: 67-78
- Page Count: 12
- Language: Polish