This volume provides a foundation in digital accounting by covering such fundamental topics as accounting software, XBRL (eXtensible Business Reporting Language), and EDI. The effects of the Internet and ERP on accounting are classified and presented for each accounting cycle, along with a comprehensive discussion of online controls.Third, standard online control techniques that should be known to accountants and auditors are explored. ... Fifth, since millions of transactions are being processed in minutes due to automation, manual controls are not very useful in ... Sixth, privacy issues and assurance services in the online world are discussed. ... Generally, in the security literature, technical solutions have received the most attention.
|Publisher||:||IGI Global - 2006|