Accounting Control Activities
Segregation of duties
Adequate documents and records
Restricted access to assets
Independent accountability checks and reviews of performance
Information processing controls
Source: Bodnar, G. H. and Hopwood, W. S. (2001). Accounting Information Systems (8th ed.). Upper Saddle River, NJ: Prentice Hall.
- R. S. Kulzick - 08/04/2002 -