Sinason, David H., 1952-
B.S. (Bachelor of Science)
Department of Accountancy
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.
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.
Northern Illinois University
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