A computerized revenue system would be capable of a. Recomputing discounts taken by a customer. Producing aged trial balances. Providing forecasts of future cash receipts. All of the above. The computer librarian maintains custody of computer program instructions and detailed listings.
Computer operators have access to operator instructions and detailed program listings.
The control group is solely responsible for distribution of all computer output. Computer programmers write and debug programs which perform routines designed by the systems analyst. Computer systems provide little assistance to management as analytical tools for reviewing and supervising the operations of a company. Decreased human involvement in handling transactions processed by computers can reduce the potential for observing errors and irregularities. Many internal control structure procedures once performed by separate individuals in manual systems may be concentrated in systems than use computer processing.