The impact of automation on general controls may also be illustrated by comparing manual and automated system flowcharts. Because payroll is relatively simple and easy for students to comprehend, it will again be used as a sample system.
|Title||:||Accounting information systems, a cycle approach|
|Author||:||Leonard A. Robinson, James Richard Davis, C. Wayne Alderman|
|Publisher||:||HarperCollins Publishers - 1982|