Internal Control, Auditing, and the Automated Acquisitions System
Creators:Hawks, Carol Pitts
MetadataShow full item record
Publisher:Journal of Academic Librarianship
Citation:Carol Pitts Hawks, "Internal Control, Auditing, and the Automated Acquisitions System," Journal of Academic Librarianship 16, no. 5 (1990): 296-301.
As automated acquisitions systems become more prevalent, the importance of the issues and procedures involved in their auditing increases. This paper examines those issues and procedures, clarifies the audit process, and identifies internal controls as they relate to the automated acquisitions system. General control mechanisms, such as access to equipment, and application controls, such as segregation of functions, are described.