Vaccine Traders operates a manual accounting system. Now it is keen to introduce a computerised accounting system.

Required:

(a) Identify and explain four control procedures which must be carried out when changing from a manual accounting system to a computerised accounting system.

(b) State and explain four precautions that should be taken to ensure the security of the computerised accounting data.

(c) State and explain three possible benefits to the Vaccine Traders of introducing a computerised accounting system.