Internal control in computerized accounting information systems: A strategic/global focus

被引：0
|
作者：
Abbasi, N [1 ]
机构：
[1] Metropolitan State Coll, Denver, CO 80204 USA
来源：
PROCEEDINGS OF THE TWENTY-SEVENTH ANNUAL MEETING OF THE WESTERN DECISION SCIENCES INSTITUTE | 1998年
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D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The major thesis of this paper is that a strategic/global approach to the design and audit of Internal Control systems addresses better the complexities and strategic thrusts and needs of managing and auditing today's global organizations.. This paper proposes such a framework and has two interrelated dimensions: (1) Strategic/global framework of Internal Control in complex organizations, and (2) its application to computerized Accounting Information Systems (AIS).
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页码：6 / 7
页数：2
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