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https://www.moneyinstructor.com/doc/internalcontrol.asp
The first two internal controls elements do not seem to have very much to do with an accounting system, but if you will stop and really think, each of these areas can have a tremendous affect upon the profitability and successful operation of a business. Therefore, they are an essential part of the accounting systems internal controls.
https://courses.lumenlearning.com/suny-finaccounting/chapter/internal-control-and-accounting-system-design/
Internal Control and Accounting System Design Internal control , as defined in accounting and auditing, is a process for assuring achievement of an organization’s objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with …
https://www.accountek.com/importance-internal-controls-accounting-software/
Whether controls are manual or automated, understanding why and how they work can help determine the effectiveness of the overall accounting system. What are internal controls? Internal controls are policies and procedures a business follows in its operations to protect themselves. Administrative controls within your Accounting and ERP software include determining the segregation of duties …
https://www.accountingweb.com/community-voice/blogs/admin/six-components-of-good-internal-control-systems-for-smaller-entities
5) Monitoring control activities are primarily the responsibility of management. Smaller entities’ management should be performing daily “walk-around” controls that provide feedback on the effectiveness of accounting, internal control and operational systems.
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