CHAPTER 9
Expenditures Processes and Controls–Purchases
STUDY OBJECTIVES
This chapter will help you gain an understanding of the following concepts:
An introduction to expenditures processes
Purchasing processes and the related risks and controls
Purchase return processes and the related risks and controls
Cash disbursement processes and the related risks and controls
An overview of IT systems of expenditure and cash disbursement processes that enhance the efficiency of expenditures processes
Computer-based matching of purchasing documents and the related risks and controls
Evaluated receipt settlement systems and the related risks and controls
E-business and electronic data interchange ...
Get Accounting Information Systems: The Processes and Controls, 2nd Edition now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
