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Difficult to achieve
EFFECTS OF COMPUTER ON INTERNAL
CONTROL
In manual system separate person is responsible for each of the task that will
assign by the management.
But in some situation computer system didn’t perform because it considered as
inefficient.
DELEGATION OF AUTHORITY AND
RESPONSIBILITY
This one is also difficult task in manual system because sometimes the
organization have been forced to compromise In their choice of staff but in case of
computer
Risk is reduce not finished.
SYSTEM OF AUTHORIZATION
Physical control over assets and record both are critical in manual and automatic.
Difficult to maintain.
ADEQUATE MANAGEMENT SUPERVISION
In manual system independents checks are carried out because employees makes
mistakes, but in case of computer it will a little value.
CONDUCTING AN INFORMATION SYSTEM
AUDIT
NATURE OF CONTROLS
Control
A control is a system that prevents, detects or correct unlawful events.
KEY ASPECTS OF CONTROL
Control is a system
Interrelated components that function together
to achieve some specific goal.
KEY ASPECTS OF CONTROL CONT..
Management subsystem
?