Kevin Briggs

I have been involved in computer work at most of my assignments, but to different degrees. I have prepared a separate document for computer implementations that separates the work into three categories:

In each of these circumstances, there are three important and related considerations to be made, where a failure in the first two results in unreliability in the third:

• Computers are a mechanism for recording economic transactions
• Computers are a mechanism for implementing financial internal controls
• Computers are a mechanism for management information and reporting

Hence the section implement and improve reporting relies on successful work on accounting application software.