Impact of Computers On Computers On Accounting System

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Impact of Computers on Accounting Systems

Rapid development in technology introduced the use of computers on accounting


systems. Many businesses try to keep up on development by upgrading computer
system constantly in order to stay competitive. Almost all entities are now using
computers on their accounting system. The more complex business is, the more
computers are needed. Here are some characteristics that distinguish computer
information system from manual processing system.

Characteristics
Lack of Visible
transaction trail

Manual

Consistency of
Performance

Ease of Access to
Data and Computer
Programs

Concentration of
Duties

Systems generated
transactions

Computerized

Normally
possible to
follow a
transaction
through the
system by
examining
source
documents,
entitys records,
and financial
reports.
Error may occur
because
employees are
not adequately
trained,
negligent, or
become ill/
fatigued .
Control by
authorized
personnel.
Cannot be easily
altered.

Proper
segregation of
duties as sound
internal control.
Transaction may
not be initiated

Data can be entered


directly into the computer
system without supporting
documents.
Records and files may not
be printed and cannot be
read without using the
computer.

Computer performs
functions exactly as
programmed.

Data and computer


program may be accessed
and altered by
unauthorized persons
leaving no visible
evidence.
Combined duties without
weakening the internal
control.

Certain transactions may


be initiated without the

Reports generation

without the
need for an
input document.
Provide reports
in slower speed
and with much
human effort.

need for an input


document.

Generates reports in a
minimal amount of time.

CHRISTIAN COLLEGES OF SOUTHEAST ASIA


Tulip Drive near Quimpo Boulevard, Juna Subdivision, Matina, Davao City

In Partial Fulfillment
Of the Requirement in Auditing in a CIS Environment

Submitted By:
Gonato, Shirly L.

Submitted To:
Ms. Sittie Ayesa Lacelle Gadia, CPA

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