CHAPTER 9

Expenditures Processes and Controls–Purchases

STUDY OBJECTIVES

This chapter will help you gain an understanding of the following concepts:

images An introduction to expenditures processes

images Purchasing processes and the related risks and controls

images Purchase return processes and the related risks and controls

images Cash disbursement processes and the related risks and controls

images An overview of IT systems of expenditure and cash disbursement processes that enhance the efficiency of expenditures processes

images Computer-based matching of purchasing documents and the related risks and controls

images Evaluated receipt settlement systems and the related risks and controls

images E-business and electronic data interchange ...

Get Accounting Information Systems: The Processes and Controls, 2nd Edition now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.