Kontrole aplikacji i ogólne w systemie informatycznym rachunkowości
General and Application Auditing Using an Accounting Information System

Summary/Abstract: The article discusses the issue of internal auditing in an accounting information system. The authors note that financial and accounting oversight – a traditional part of internal auditing – should be supplemented with general and application auditing specific to the computer systems in use. These two types of oversight would extend computerised supervision of the accounting system.

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