Publication Date


Document Type


First Advisor

Sinason, David H., 1952-

Degree Name

B.S. (Bachelor of Science)

Legacy Department

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.


29 pages




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