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Features of computer-based accounting systems which distinguish them from manual or mechanical accounting systems Factors for consideration in risk assessment in a computer-based environment Millichamp
Features of computer-based accounting systems which distinguish them from manual or mechanical accounting systems Factors for consideration in risk assessment in a computer-based environment Millichamp (2008) Ways in which IT benefits an entitys internal control system Risks IT poses to an entitys internal control system Consideration in auditing sales invoicing and sales reporting processes in a manual and a computer-based environment - Auditing to gain assurance on the management assertion of completeness of sales
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