Core Concepts of Accounting Information Systems 12th Edition by Carolyn Strand Norman, Mark Simkin

Exercise 12

E. Wilson & Sons, Inc. hired a consulting team from Chesapeake and Associates to discuss application controls for the company's accounting data processing. In one of the workshops, the seminar leader stated, ''We can classify all errors in processing accounting data as either accidental or intentional. Controls such as edit tests are primarily aimed at the former type of error, whereas personnel controls are primarily aimed at the latter type of error.'' Comment on the leader's statement.