How to M
How
to Manage Internal Controls for an Accounting Information System; a Review
Abbas Banisharif
Department of Accounting,
Payame Noor University, I.R. Iran
Abstract:
for ensuring about the fact that all organizational processes are running good
and the employees and staff are doing their tasks and jobs well, every system
applies some internal controls. Many researchers have argued that the
organizational controls will be set in the areas that the managers are
interested and some of the scholars devide such controls in two categories;
internal and external. The growth of computer and information technology in
today’s turbulent and competitive business, paves the way for using these
technologies toward the goal of internal controls in the organizations. This
paper discus about the application of Accounting Information Systems (AIS) and
Internal Contorls, their advantages and the elimination of paper based
controls.
[Abbas Banisharif. How to Manage Internal
Controls for an Accounting Information System; a Review. J Am Sci 2012;8(10):351-354].
(ISSN: 1545-1003). http://www.jofamericanscience.org. 52
Keywords: Internal Control, Management, Accounting,
Information Systems Full Text 52
