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| Author: | Walsh, A. |
| Title: | Internal control aspects of minicomputer-based financial accounting applications arising from minicomputer operating systems. |
| Journal: | IBAR: Journal of Irish Business and Administrative Research
1986 : VOL. 8:2, p. 35-46 |
| Index terms: | FINANCIAL ACCOUNTING COMPUTER SYSTEMS INTERNAL CONTROL |
| Language: | eng |
| Abstract: | Empirical examination of the Irish manufacturing sector use of minicomputers in financial accounting applications. The sampling unit and parameters, data collection in 5 steps, empirical evidence related to computer system access, internal control problems and prevention and detection of unauthorised access. Six Tables are given covering routines, and a Figure of the data collection steps. |
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