TITLE

СИСТЕМА ВНУТРЕННЕГО КОНТРОЛЯ И КОНТРОЛЬ В ИНФОРМАЦИОННОЙ СИСТЕМЕ БУХГАЛТЕРСКОГО УЧЕТА

AUTHOR(S)
ШЫМЧЫК-МАДЕЙ, Катерина; МАДЕЙ, Ян
PUB. DATE
October 2015
SOURCE
Financial Space;2015, Issue 4, p122
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Each company has a system of accounting. Its proper functioning is both a formal legal requirement and a prerequisite for effective economic activity. However, answer questions about correctly functioning accounting system, it is often difficult without a corresponding internal controls. Existing general control procedures relating to information systems can not always be used in the information system of accounting. This article is the proposal of separation of control procedures in the information system of accounting to the general control and application control.
ACCESSION #
118053613

 

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