Explanation
The main advantages of using a computer accounting program are as follows:
To control/limit the access of computer programs, the following procedures may be adopted:
1. Maintaining physical site security.
2. Maintaining login control.
3. Monitoring system usage.
4. Setting the path variable correctly.
5. Installing a firewall.
General controls apply to information system activities throughout an organization. The most important general controls are the measures that control access to computer systems and the information stored there or transmitted over telecommunications networks. Hence, such controls may be rendered ineffective when the Electronic Data Processing (EDP) department originate changes in the master file.
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