ACCOUNTING SYSTEMS
Accounting Systems are composed of six main components:
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People: Users who operate on the systems;
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Procedures: Processes involved in collecting, managing and storing the data;
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Data: Data that is related to the organization and its business processes;
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Software: Application that processes the data;
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I.T. Infrastructure: The actual physical devices and systems that allows the AIS to operate and perform its functions;
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Internal controls and security measures: What controls have been implemented to safeguard the data?
