1. Why is it important for students in accounting to understand how to use a manual, paper-based accounting system when most accounting systems are electronic today? 2. Why are there so many different accounting information system software packages? 3. In your opinion, what area of accounting needs computerized accounting software the most? Payroll? Tax? Auditing? Something else? 4. Forensic means "suitable for use in a court of law." How does that have anything to do with accounting? 5. What is an example of rationalization as one of the three elements causing a person to commit fraud? 6. Why is it important to have a very sound and well-developed internal control structure? 17. What should be done if differences are found between the bank statement and the book account