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NCJ Number: 68954 Find in a Library
Title: MANAGEMENT ACCOUNTANTS - IN THE MIDDLE OF THE COMPUTER MUDDLE
Journal: COST AND MANAGEMENT  Dated:(MAY/JUNE 1978)  Pages:4-9
Author(s): M B ROMNEY; J L KROGSTAD
Date Published: 1978
Page Count: 6
Format: Article
Language: English
Country: United States of America
Annotation: AN OVERVIEW IS PROVIDED OF METHODS FOR MANAGING ACCOUNTING RESPONSIBILITIES AND RISKS INTRODUCED AND INCREASED BY COMPUTER SYSTEMS.
Abstract: ERRORS, FRAUDS, AND MISSTATED FINANCIAL STATEMENTS ARE FREQUENTLY SYMPTOMS OF AN INADEQUATE SYSTEM DESIGN. MANAGEMENT ACCOUNTANTS SHOULD INSURE THAT SUFFICIENT RESOURCES ARE COMMITTED FOR THE PROPER DEVELOPMENT AND IMPLEMENTATION OF SOUNDLY DESIGNED COMPUTER SYSTEMS. INTERNAL AUDITING INSURES THAT A WELL-DESIGNED SYSTEM IS PERFORMING AS SPECIFIED, AND IT REVIEWS DATA PROCESSING OUTPUT TO DETERMINE THE SOURCE OF ERRORS AND OMISSIONS. ORGANIZATIONAL AND PROCEDURAL CONTROLS SHOULD BE SO STRUCTURED THAT NO SINGLE EMPLOYEE HAS EXCLUSIVE RESPONSIBILITY FOR THE COMPLETE PROCESSING OF ANY TRANSACTION OR GROUP OF TRANSACTIONS. DUTIES SHOULD ALSO BE ROTATED PERIODICALLY WITH AS LITTLE ADVANCE NOTICE AS POSSIBLE. FURTHER, THE SYSTEM MUST BE DESIGNED SO THAT ANYONE ATTEMPTING TO GAIN ACCESS TO THE SYSTEM MUST PRESENT IDENTIFICATION. PERSONNEL CONTROLS SHOULD BE SUCH THAT SECURITY RISKS ARE SCREENED OUT AND EMPLOYEES ARE ENCOURAGED TO ACT RESPONSIBLY. SECURITY RESTRICTIONS SHOULD BE CONTINUALLY IMPRESSED UPON EMPLOYEES SO THAT VIOLATIONS ARE EITHER DETERRED OR LABELED WHEN OBSERVED. A COMPUTER ITSELF MAY BE USED AS A SECURITY TOOL THROUGH THE USE OF COMPUTER AUDIT SOFTWARE, INTEGRATED TEST FACILITIES, AND COMPUTER MONITORING. A COMPREHENSIVE REVIEW OF THE CODE USED IN THE PROGRAM IS AN EXCELLENT DETERRENT TO PROGRAMMED FRAUD AND CAN GREATLY REDUCE ERRORS AND OTHER IRREGULARITIES. FOURTEEN REFERENCES ARE PROVIDED. (RCB)
Index Term(s): Audits; Computer privacy and security; Computer related crime; Crime specific countermeasures
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=68954

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