Building model models

Article Abstract:

The development of personal computers and spreadsheet programs has freed office workers from dependence on centralized data processing departments, and has given staff members more control over the development and application of financial models. Unfortunately, these users often lack the proper training in data processing, and controls over the use of computer equipment are often missing. As a result, computers often hinder rather than enhance productivity. This problem can be prevented by providing users with a framework for model creation that incorporates the proper analysis, design, construction, and testing procedures.

Models, Microcomputers, Spreadsheets, Spreadsheet software

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Control and management of information

Article Abstract:

Control procedures for computerized accounting systems are discussed. Control principles are described, as well as potential problems of collecting and generating data, maintaining data integrity, and accessing and organizing data. Specific procedures for managing information are described. These procedures relate to the physical security of computer systems, security of access to computers from terminals, validation of data entered into a system, control of reference information, and file storage and back-up.

Standards, Reports, Information technology, Institute of Chartered Accountants in England and Wales

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Fourth generation languages for integrated accounting systems

Article Abstract:

Fourth generation programming languages (4GLs) are becoming popular with accountants because they allow more people to develop highly flexible integrated accounting packages. The Sculptor 4GL from Microprocessor Developments Limited is discussed. Sculptor can be operated on micro- or mini-computers. Prices range from 495 pounds sterling to 9,950 for the software developer version.

Software, Fourth generation languages, Fourth-generation languages, Microprocessor Developments Ltd.

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