Information processing

This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.

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September 30, 2017 at 9:22 am #409052
Anuja Nair
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Hi sir, an example of a control activity is information processing .

Information processing only relates to computer controls ( General & application) to ensure the completeness and accuracy of processing.

Am i right ?
September 30, 2017 at 1:55 pm #409078
Ken Garrett
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No.

Informattion systems are part of internal control. Eg monthly management accounts might show a divergence between budget and actual results. This will be investigated and might show that the differences have been caused by incorrect recording of transactions.
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