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Why is data integrity important in accounting systems? Why are backups and disaster recovery important for accounting data? What is an audit trail and why does it matter? What data validation controls prevent errors at entry? What are IT general controls (ITGCs) and how do they relate to SOX?
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Accounting Software & Systems › Data Integrity & Controls

What access controls and segregation of duties apply in accounting software?

Intermediate

Answer

Role-based permissions restrict who can create, approve and post; no single person should control a whole transaction (e.g. create a vendor and pay it).
AP clerk enters bills; a different manager approves payments
Real-world example Segregation of duties prevents one person from committing and hiding fraud.
All 6 Data Integrity & Controls questions