PROPER AUTHORIZATION OF TRANSACTIONS AND ACTIVITES
Because management lacks the time and resources to supervise each company activity and decision,it establishes policies for employees to follow and then empowers them.This empowerment,called authorization,is an important control procedure.Authorizations are often documented by signing,initializing, or entering an authorization code on a document or record.Computer systems can record a digital signature,a means of electronically signing a document with data that cannot be forged.Digital signatures are discussed in Chapter9.
PROPER AUTHORIZATION OF TRANSACTIONS AND ACTIVITES
Because management lacks the time and resources to supervise each company activity and decision,it establishes policies for employees to follow and then empowers them.This empowerment,called authorization,is an important control procedure.Authorizations are often documented by signing,initializing, or entering an authorization code on a document or record.Computer systems can record a digital signature,a means of electronically signing a document with data that cannot be forged.Digital signatures are discussed in Chapter9.
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