This is not so, however, in smaller companies which very rapidly now come within reach of the computer. In many cases it would not be efficient to set up a completely independent computer center within a small company. I know of one company utilizing a computer in which the whole accounting staff comprises only five employees: the chief accountant, the assistant to the chief accountant, the computer operator/programmer and two punch typists. It would be highly theoretical to pretend that the computer department formed an independent unit within this company. Depending on the checks and controls which the chief accountant is keeping for himself, these five people and the chief accountant himself can do or leave undone whatever they want within large limits, to the figures relevant to the accounts.