Computerized processing increases exposures by increasing the risk and/or the potential dollar loss by:
Mechanical processing of data
Mechanical data storage
Complexity of processing
Concentrated processing
Concentrated data storage
Computer assets
Source: Bodnar, G. H. and Hopwood, W. S. (1995). Accounting Information Systems (6th ed.). pp. 168-169. Englewood Cliffs, NJ: Prentice Hall.
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