Internal control in technologically advanced accounting systems depends more on the design and operation of the information system and less on the analysis of its resulting documents.

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With technologically advanced accounting systems, internal control is primarily focused on the design and operation of the information system itself rather than the analysis of resulting documents. This is because the system is largely responsible for generating accurate and reliable information, and errors or fraud are more likely to occur in the system itself than in the manual processing of documents. As such, a greater emphasis is placed on ensuring the integrity and security of the system itself through proper design, access controls, audit trails, and other measures.

Internal Control in Technologically Advanced Accounting Systems Depends More on the Design