Kontrole aplikacji i ogólne w systemie informatycznym rachunkowosci

• Authors: Katarzyna Szymczyk-Madej , Jan Madej

Title variants

EN

GENERAL AND APPLICATION AUDITING USING AN ACCOUNTING INFORMATION SYSTEM

• Languages of publication: PL

Abstracts

EN

The article discusses the issue of internal auditing in an accounting information system. The authors note that financial and accounting oversight – a traditional part of internal auditing – should be supplemented with general and application auditing specific to the computer systems in use. These two types of oversight would extend computerised supervision of the accounting system.

Keywords

EN

ACCOUNTING INFORMATION SYSTEM; AIS; GENERAL CONTROL; APPLICATION

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
• Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
• Year: 2012
• Issue: 880
• Pages: 67-78

Contributors

author

Katarzyna Szymczyk-Madej

• Uniwersytet Ekonomiczny w Krakowie, Katedra Rachunkowości, ul. Rakowicka 27, 31-510 Kraków, Poland

author

Jan Madej