PENERAPAN PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER
ABSTRACT: Accounting
information systems related to the company's business activities such as
classifying, recording and communicating information as a result of the end to
reach a good decision for the internal
parties and external parties, along with the development of technology, the
accounting information system switched from manual to computerized. This paper aims to unravel the
implementation of internal controls in accounting information systems and the
role of internal control systems to evaluate and improve the system of
accounting information. Information systems, computer-based accounting,
which is where all the
business processes using
computerized processes. The
use of accounting information systems
computer-based in its
implementation does not
escape from the
risks that occur,
either intentionally risk or unintentionally risk. Companies that use
information systems computer-based accounting requires that internal controls
are integrated to produce the maximum, thus helping companies to minimize risks
that may occur in connection with the use of computer-based accounting information
systems to business processes.
Keywords: Accounting
Information System, Computerized
Accounting Information System, Internal Control
Penulis: Putu Mega Selvya
Aviana
Kode Jurnal: jpakuntansidd120041
