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Zorluk: Çok zorComponents of Computerized Accounting Systems

An enterprise operating an integrated computerized accounting system discovered that posted financial ledger figures were altered directly within the database master files, completely bypassing the application interface and leaving no automated audit log entry. Which component breakdown of the computerized accounting system directly permitted this internal control breach?

  1. Procedures and peopleware, because internal control rules failed to enforce proper access privileges and segregation of duties between database management and user accounting roles.Cevap
  2. B
    Hardware, because peripheral input devices failed to validate the physical data signals transmitted to the central processing unit.
  3. C
    System software, because operating systems are inherently incapable of recognizing double-entry accounting concepts and conventions.
  4. D
    Application software, because computerized accounting packages automatically eliminate management override and fraudulent database entries without human intervention.

Cevap

The correct option is the one stating that procedures and peopleware failed, because internal control rules failed to enforce proper access privileges and segregation of duties between database management and user accounting roles.
In a computerized accounting system, procedures define internal control policies, authorization levels, and operational rules, while peopleware encompasses the human roles (such as database administrators and accountants). When database records are modified directly outside the application interface, it demonstrates a structural failure in procedures (lack of access protocols) and peopleware (failure to segregate database management duties from accounting entry functions).

Adım Adım Çözüm

1
Analyze the five core components of a computerized accounting system (Hardware, Software, Data/Database, Procedures, Peopleware).
Identify how each component contributes to secure transaction processing.
Understanding component roles isolates where security and operational failures occur.
2
Examine the specific failure scenario described in the stem.
Direct database modification bypassing application validation indicates that user authorization privileges and operational guidelines were compromised.
Bypassing application logic to alter raw database files requires administrative permissions that violate basic internal control policies.
3
Synthesize which components govern operational policies and personnel access.
Procedures (internal controls, operational rules, authorization policies) and Peopleware (users, system administrators, database managers) directly regulate access limits and task segregation.
Without enforced procedures and strict segregation of duties among personnel (peopleware), technical controls in application software can be circumvented.

Anahtar Kavram

Interdependence and security functions of computerized accounting system components, specifically Procedures and Peopleware.
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Konular

Components of Computerized Accounting Systems

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