Publication Date
1-1-2001
Document Type
Dissertation/Thesis
First Advisor
Sinason, David H., 1952-
Degree Name
B.S. (Bachelor of Science)
Legacy Department
Department of Accountancy
Abstract
The purpose of this paper examines how the internal audit department is affected when a company implements a new accounting system or new accounting software. A change in accounting systems can put the integrity of the data at risk, thus increasing the potential for a material misstatement in the general ledger and subsidiary accounts. This study focused on changes to the internal audit department's daily routine, including the assessment of risk and the internal controls of the new system. Using an open-ended questionnaire, six auditors, each from a different company, were surveyed as to their experiences after implementing a new accounting system or new accounting software. Companies were selected based on their willingness to participate and guaranteed anonymity to assist in obtaining full disclosure and accuracy.
Recommended Citation
Hecotr, Pamela J., "The Impact on the Internal Audit Department When an Entity Implements a New Accounting System or New Accounting Software" (2001). Honors Capstones. 1210.
https://huskiecommons.lib.niu.edu/studentengagement-honorscapstones/1210
Extent
29 pages
Language
eng
Publisher
Northern Illinois University
Rights Statement
In Copyright
Rights Statement 2
NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.
Media Type
Text
