Tag Archives | Parameters

Evaluation of Internal Control System: 3 Parameters

This article throws light upon the three parameters for the evaluation of internal control system. The parameters are: 1. Administrative Controls 2. System Development Controls 3. Procedural Controls. Internal Control System Evaluation: Parameter # 1. Administrative Controls: (A) Division of responsibilities—between the sections like: (a) Development, (b) Data preparation, (c) Computer operation, (d) File library, […]

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