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Now downloading free:IBM 32-0753 In-Line Electronic Accounting Internal Control and Audit Trail

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32-0753 In-Line Electronic Accounting Internal Control and Audit Trail

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32-0753_In-Line_Electronic_Accounting_Internal_Control_and_Audit_Trail.pdfIn-Line Electronic Accounting, Internal Control and Audit Trail by Price Waterhouse & Co., New York, N. Y Current interest in the area of in-line accounting on elec- tronic accounting systems has focused attention on the responsibility of the controller and the auditor in the planning of such installations. We therefore asked the accounting firm of Price Waterhouse & Co. to survey the aspects of internal control and audit trail encountered in early installations of the IBM 305 RAMAC and similar aspects which it is anticipated will arise in the future. The results of this survey are contained in this booklet which should assist in the installation and operation of in-line electronic accounting systems. International Business Machines Corporation Introduction data, the system is able to process as an uninterrupted operation s

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