CHAPTER 4

Internal Control for Accounting Information Systems

David M. Shapiro

Introduction and Overview

It is not merely power and leverage that businesses seek to maximize through their accounting information systems (AISs): Effective actions should comply with the moral, ethical, and legal expectations wherever business operations are conducted throughout the globe. At all levels—from the individual to the employer to the community and society at large—business and its transactions should be held to sustainable, rational, and ethical standards of conduct. At its core, the AIS serves as the key component in performance measurement (Djalil et al. 2017). The internal controls over and within the AIS comprise both its brakes and steering mechanisms. ...

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