Audit approaches for a computerized inventory system
American Institute of Certified Public Accountants, 1980 - Business & Economics - 66 pages
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DESCRlPTlON OF THE HARVlDELL SCHAKlNS COMPUTERlZED lNVENTORY SYSTEM
APPLlCATlON CONTROLS lN THE SPEClFlED SYSTEM
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accounting controls accounting department accounts payable affecting inventory quantities audit procedures audit software auditor batch balancing report batch control log batch header batch total batch-balancing and editing bill of materials chapter client compliance tests computerized inventory system control clerk control procedures control totals corrections daily processing data entry described Document Number Date editing programs editing tests EDP department error reports file maintenance transactions Finished Goods Style flowchart form documenting help assure identification number identify input inventory file inventory master file inventory transactions key entry key verification l/O clerks l/O control log l/O control section machine-readable manual materials master file ment Order Number output partment physical inventory count proc raw materials reconciliation records rejected batches Return of Material source documents specified system standard cost storeroom Study and Evaluation Style Number Substantive Procedures tests of controls tions tory trols Unit of Measure update ventory warehouse year-end