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Advantages of manual systems

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA BT – FIA FBT › Advantages of manual systems

  • This topic has 2 replies, 2 voices, and was last updated 9 years ago by eaindrayhlaing.
Viewing 3 posts - 1 through 3 (of 3 total)
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  • September 15, 2015 at 10:44 am #271948
    eaindrayhlaing
    Member
    • Topics: 11
    • Replies: 12
    • ☆

    Dear Sir,

    I would like to know the answer for the following question:

    Which of the following is an advantage of manual systems?

    A. They have fewer errors than automated systems
    B. They are easier to audit than automated systems
    C. It is easier to correct errors than in automated systems
    D. They are more secure than automated systems

    Please explain the correct answer with the assumption.

    Thanks in advance.

    September 16, 2015 at 11:59 am #272136
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10591
    • ☆☆☆☆☆

    I think it could be B or C. If pushed I would choose B

    A is wrong. Manual systems are more prone to error eg on calculating VAT or an invoice value.

    B Many people would say that manual systems are easier to audit. Records in computer systems are less visible though specialist computer auditing techniques help.

    C Manual system errors are generally easier to correct.

    D is wrong. Automated systems can be protected by passwords, back-ups, etc.

    September 17, 2015 at 7:37 am #272237
    eaindrayhlaing
    Member
    • Topics: 11
    • Replies: 12
    • ☆

    Thank you. Sir

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