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1. Manual Systems
2. Legacy Systems
3. Modern, integrated IT Systems
1. Manual Systems
An entirely manual system would require source documents and
paper-based ledgers and journals.
General ledger provides details for the entire set of accounts used
in the organization’s accounting systems. Transactions or
transaction summaries are posted to the general ledger from the
general journal and special journals.
2. Legacy system
A legacy system is an existing system in operation within an
organization. A legacy system uses older technology in which the
organization has a considerable investment and that might be
well-established in the organization.
Bar Codes
A bar code is a printed code consisting of a series of vertical,
machine-readable, rectangular bars and spaces that vary in width
and are arranged in a specific way to represent letters, numbers,
and other human-readable symbols. Bar codes are “read” and
decoded by bar code scanners.
Batch processing
Batch processing requires that all similar transactions are grouped
together for a specified time, and then this group of transactions is
processed together as a batch. Batch processing is best suited to
applications having large volumes of similar transactions that can
be processed at regular intervals. Payroll processing is a good
example of a system that is well suited to batch processing. All time
cards can be grouped together for a two-week period, for example,
and all payroll processing then takes place on the entire set, or
batch, of time cards.
Online Processing
With online processing, transactions are not grouped into batches;
rather, each transaction is entered and processed individually.
Thus, online processing requires that data from the related
business processes be stored in random access files.
Realtime processing
Realtime processing means that the transaction is processed
immediately, and in real time, so that the output is available
immediately. Real-time processing usually requires a database
and database management software systems.
OUTPUTS FROM THE AIS RELATED TO BUSINESS PROCESSES
2. Internal documents
3. Internal reports
1. Process maps
2. System flowcharts
3. Document flowcharts
4. Data flow diagrams
1. Process Maps
Process maps are pictorial representations of business
processes in which the actual flow and sequence of events in the
process are presented in diagram form—the start of a process,
the steps within the process, and a finish of the process.
ACCOUNTING-RELATED FRAUD
Fraud can be defined as the theft, concealment, and conversion
to personal gain of another’s money, physical assets, or
information.
In fraud, there is a distinction between misappropriation of
assets and misstatement of financial records.
Misappropriation of assets involves theft of any item of value.
It is sometimes referred to as a defalcation, or internal theft, and
the most common examples are theft of cash or inventory.
Restaurants and retail stores are especially susceptible to
misappropriation of assets because their assets are readily
accessible by employees.
Misstatement of financial records involves the falsification of
accounting reports. This is often referred to as earnings
management, or fraudulent financial reporting.
4. Vendor Fraud
1. Input manipulation
- Input manipulation usually involves altering
data that is input into the computer. For
example, altering payroll time cards to be
entered into a computerized payroll system
is a type of input manipulation. Other
examples of input manipulation would be
creating false or fictitious data inputs,
entering data without source documents, or
altering payee addresses of vendors or
employees.
2. Program manipulation
- Program manipulation occurs when a
program is altered in some fashion to
commit a fraud.
Examples of program manipulation:
Salami technique - fraudster alter a
program to slice a small amount from
several accounts and then credit those small
amounts to the perpetrator’s benefit. For
example, a program that calculates interest
earned can be altered to round down to the
lower 10cent amount; that small excess of
interest earned can be deposited to the
perpetrator’s account.
3. Output manipulation
- Computer systems generate many different
kinds of output, including checks and
reports. If a person alters the system’s
checks or reports to commit fraud, this is
known as output manipulation. This kind of
fraud is often successful simply because
humans tend to trust the output of a
computer and do not question its validity or
accuracy as much as they might if the output
were manually produced.