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Article: Microcomputer controls. (internal controls for computers)
- Article from:
- The National Public Accountant
- Article date:
- May 1, 1991
- Author:
CopyrightCOPYRIGHT 1991 National Society of Public Accountants. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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A small computer system presents challenges and opportunities in the area of establishing and maintaining an adequate system of internal controls and in assessing and evaluating the firm's internal controls. This article will examine internal controls relevant to stand-alone microcomputers used by small and large businesses. (The internal control measures for microcomputers which are integrated into a local area network are beyond the scope of this article. A LAN requires unique controls separate and distinct from stand-alone microcomputers.) The control measures discussed will be applicable to stand-alone mirocomputers costing up to $10,000 plus, including software ...
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