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business environment and concept Information Technology (BEC)推荐
MODULE 34 TAXES:
Module 39 Information Technology
TRANSACTIONS IN PROPERTY
Business Environment and Concepts
主讲老师:Amy
1
Copyright 高才国际教育集团
M4 1 Financial Management
A. Information Systems within a Business
B. Characteristics of Computer Systems—General
C. Characteristics of Computer Systems—Specific
D. Effect of IT on Internal Control
E. Flowcharting
2
A. Information Systems
within a Business
3
A Information Systems within a Business
1. Definition
a) Process data and transactions to provide users with the information to plan, contr
and operate an organization, including
ÿ Collecting transaction and other data
ÿ Entering it into the information system
ÿ Processing the data
ÿ Providing users with the information needed
ÿ Controlling the process
2. Manual vs. Computer Systems
a) Computer processing tends to reduce or eliminate processing time
ÿ Computational errors
ÿ Errors in processing routine transactions (when fraud is not involved)
4
A Information Systems within a Business
3. Attributes of Paper vs. Electronic Systems
a) Difficulty of alteration—easier to change electronic data without detection
b) Prima facie credibility—easier to determine the origin of pap
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