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									Introduction to
    Accounting
   Information
       Systems
                 Learning Objectives
•   To appreciate the complex, dynamic
    environment in which accounting is
    practiced.
•   To know the AIS, its relationship to
    the organizations business
    processes
•   To know the attributes of
    information
•   To understand decision making            Introduction
•   Recognize how information is used
    a various organizational levels         to Accounting
•   Recognize how information
    supports management functions            Information
•   Appreciate the influence of strategic
    planning on success                        Systems
•   Understand the importance of the IS
    strategic plan
•   To recognize the accountant’s role
    in relation to the current
    environment for AIS.
•   To understand how to use this
    textbook effectively to learn AIS.
            The AIS Wheel
• Introduces each
  chapter; topics are
  listed on spokes,
  hub and perimeter
  of wheel




                            3
          Textbook Themes
1.   Enterprise systems— integrate the business
     process functionality and information from all of an
     organization’s functional areas, such as marketing
     and sales, cash receipts, purchasing, cash
     disbursements, human resources, production and
     logistics, and business reporting (including financial
     reporting).
2.   E-Business—use of networks to undertake
     business processes
3.   Internal control— a system of integrated elements
     that provide reasonable assurance that a business
     will reach its business process goals

                                                         4
Elements in the Study of AIS




                               5
Accounting
  System
 and Sub-
 systems



      6
     Accounting Systems and
          Subsystems
• A system is a set of interdependent
  elements that together accomplish
  specific objectives.
• A subsystem is the interrelated parts
  that have come together, or integrated,
  as a single system, which we have
  named System 1.0.

                                            7
    Information System Model
• An information system (IS) (or management
  information system [MIS]) is a manmade
  system that generally consists of an integrated
  set of computer-based and manual components
  established to collect, store, and manage data
  and to provide output information to users.
• The Figure on the next slide depicts the
  functional components of an information system.


                                               8
Information System Model




                           9
          Purpose of AIS
• Collect, process and report information
  related to the financial aspects of
  business events
• Often integrated and indistinguishable
  from overall information system
• Like the IS, the AIS may be divided into
  components based on the operational
  functions supported.

                                         10
Comparison of Manual and
  Automated Systems




                           11
Components of Business Process

                       1. Management hires
                       personnel and
                       establishes the
                       means for
                       accomplishing
                       the work of the
                       organization.




                                    12
Components of Business Process
                       2. Management
                       establishes broad
                       marketing objectives
                       and assigns sales
                       quotas to measure
                       progress toward the
                       long-run objectives.
                       Management also
                       designs the IS
                       procedures for
                       facilitating
                       operations, such as
                       the procedures used
                       to pick and ship
                       goods to the
                       customer.

                                     13
Components of Business Process

                        3. The IS receives
                        the customer’s
                        purchase order.




                                     14
Components of Business Process

                        4. The IS
                        acknowledges the
                        customer’s purchase
                        order (send order
                        acknowledgement).




                                    15
Components of Business Process

                        5. The IS sends a
                        request to ship
                        goods to warehouse.
                        This request
                        identifies the goods
                        and their location in
                        the warehouse.




                                     16
Components of Business Process

                        6. A document (i.e., a
                        packing slip)
                        identifying the
                        customer and the
                        goods is attached to
                        the goods.




                                      17
Components of Business Process

                        7. Goods are
                        shipped to customer.




                                     18
Components of Business Process

                        8. The shipping
                        department reports
                        to the IS that the
                        goods have been
                        shipped.




                                    19
Components of Business Process

                        9. The IS prepares
                        an invoice and sends
                        it to the customer.




                                    20
Components of Business Process

                        10. The IS sends
                        management a
                        report comparing
                        actual sales to
                        previously
                        established sales
                        quotas.




                                     21
Information Qualities




                        22
Management Decision Making
1. Intelligence: Searching the environment
  for conditions calling for a decision.
2. Design: Inventing, developing, and
  analyzing possible courses of action.
3. Choice: Selecting a course of action.



                                         23
Management Decision Making




                         24
         Strategic
        Management

          Tactical
        Management

        Operations
       Management


       Operations and
   Transaction Processing


Horizontal information flows

                               25
  Management Problem Structure
  and Information Requirements
• Horizontal flows relate to specific business
  events, such as one shipment, or to individual
  inventory items.
   – the information moves through operational units such
     as sales, the warehouse, and accounting.
• Vertical Flows relate to the flow of information to
  and from strategic management through tactical
  management, operations management, and
  operations and transaction processing

                                                       26
   Management Problem Structure and
       Information Requirements
• Higher up the pyramid, the less structured the decision
   –   Less defined
   –   External orientation
   –   More summarized information
   –   Future oriented
   –   Less frequent
   –   Less accurate
• Lower down the pyramid, the more structured the decision
   –   More defined
   –   Internal orientation
   –   More detailed information
   –   Historical
   –   More frequent
   –   More accurate

                                                            27
  The strategic planning process
  addresses such questions as:
1. What business are we in and who are our
  customers?
2. What knowledge advantage do we have in
  our business?
3. How should our products be perceived?
4. What rate of return on assets, earnings, or
  cash flow are we trying to achieve?
5. What are our social responsibilities?

                                                 28
Strategic Planning Process
                      1. Assess
                      environment for
                      opportunities or
                      threats.




                                29
Strategic Planning Process
                      2. Assess the
                      organization’s
                      strength’s and
                      weaknesses and
                      develop
                      objectives that
                      match the
                      strengths and
                      weaknesses with
                      opportunities in
                      environment.




                               30
Strategic Planning Process
                      3. Derive the
                      factors that are
                      central to the
                      accomplishment
                      of the objectives
                      and to the
                      survival of the
                      organization—the
                      critical success
                      factors.




                               31
Strategic Planning Process
                      4. Develop
                      corporate
                      strategy: A
                      strategy is the
                      means
                      (organizational
                      structure and
                      processes) by
                      which an
                      organization has
                      chosen to
                      achieve its
                      objectives and
                      critical success
                      factors.

                               32
Strategic Planning Process
                      5. Identify the
                      performance
                      indicators that
                      will demonstrate
                      achievement of
                      the organization’s
                      strategies and
                      critical success
                      factors.




                                33
       Accountant’s Role
• Designer—application of accounting
  principles, auditing, information
  systems, and systems development
• User—participate in design
• Auditor—provide audit and assurance
  services


                                        34
             Database
Chapter   3 Management
             Systems
       Learning Objectives
• To describe and analyze major
  approaches used to process data related
  to business events
• To describe major business events in
  merchandising, service and
  manufacturing firms
• To explain complexities and limitations of
  using traditional data management
  approaches
                                               36
• To recognize the advantages of using the
    Event-Driven Approach
• Raw data is captured as events occur.
• Minimum data to be collected/stored:
  – Who
  – What
  – Where
  – When
• Data can be aggregated to meet user
  requirements.
                                          37
Overview of Order-to-Sales Process
                for
 a Merchandising or Manufacturing
               Firm




                               FIGURE 3.1
                                     38
Overview of Order-to-Sales Process
        for a Service Firm




                               FIGURE 3.2
                                     39
          Managing Data Files
• Character
  – A basic unit of data (e.g., number)
• Field
  – A collection of related characters (e.g.,
    customer name)
• Record
  – A collection of related data fields
• File
  – A collection of related records             40
Data Maintenance: Add Customer
            Record




                            FIGURE 3.3a
                                   41
Data Maintenance:
  Add Customer
 Record (cont’d)
             FIGURE 3.3b
                    42
Event Data
Processing:
   Enter
 Customer
   Order




        FIGURE 3.4
              43
Applications-based File Approach to
         Data Management




                                FIGURE 3.5a
                                       44
Database Approach to Data
      Management




                            FIGURE 3.5b
                                   45
Record Layouts Under an Applications Approach
            to Data Management




                                        FIGURE 3.6
                                              46
    The Database Approach
• Decouples data from applications such
  that data are independent.
• Database is shared by applications.
• Data can be easily accessed by report
  generators.
• Query programs must use a database
  management system (DBMS) and the
  operating system (OS).
                                          47
    Database Management
      Systems (DBMS)
• A set of integrated programs designed
  to simplify the tasks of creating,
  accessing, and managing a database.
• DBMS functions:
  – Defining the data.
  – Defining the relationships among data
    (e.g., whether the data structure is
    relational or object-oriented).
  – Interfacing with the operating system   48
    Database Management
   Systems (DBMS) (cont’d)

• Schema
  – A description of the configuration of record
    types and data items and the relationships
    among them.
  – Defines the logical structure of the
    database.
  – Defines the organizational view of the data.
• Subschema
  – A description of a portion of a schema.    49
Schemas and Subschemas




                         TI 3.1
                         50
Record Layouts as Tables




                           FIGURE 3.7a
                                  51
Record Layouts as Tables (cont’d)




                              FIGURE 3.7b
                                     52
    Advantages of the Database
            Approach
• Nonredundant data
• Ease of maintenance
• Reduced storage costs
• Data integrity
• Data independence:
  shareability/flexibility
• Privacy/security
                                 53
Attribute Hierarchy for the Entity
             CLIENT




                                 FIGURE 3.8
                                       54
Developing Model Representations for
       Entities and Attributes




                                FIGURE 3.9a
                                       55
Developing Model Representations for
   Entities and Attributes (cont’d)




                                FIGURE 3.9b
                                       56
            Relationships
• Strategy for identifying entity
  relationships affecting the logical design
  of a database
  – Consider existing and desired information
    requirements of users
  – Evaluate entity pairs to improve attribute
    descriptions of entities
  – Evaluate each entity to identify recursive
    relationships among entities
                                                 57
Object-Oriented Database Model




                                 TI 3.3
                                 58
Example of a Relation (EMPLOYEE)
           and Its Parts




                             FIGURE 3.10
                                    59
Modeling Relationship Types




                              FIGURE 3.11
                                    60
Constraints on Data Model
      Relationships




                            FIGURE 3.12
                                   61
              An Integrated
              Model for the
               Billing and
FIGURE 3.13      Human
               Resources      62
Schema for the Billing and Human
          Resources
    Portion of the Database




                             FIGURE 3.14
                                    63
Referential Constraints for the
     Relational Schema




                              FIGURE 3.15
                                     64
Linking Two Relations in a Many-to-
         Many Relationship




                                FIGURE 3.16
                                       65
Implementation of the Relational
          Schema




                              FIGURE 3.17a
                                      66
Implementation of the Relational
      Schema (cont’d)




                              FIGURE 3.17b
                                      67
Entity-Relationship (E-R) Diagram for
Discussion Questions 3-3, 3-4, and 3-
                  5




                                 FIGURE 3.18
                                        68
Relational Database for Discussion
           Question 3-4
    and Problems 3-4 and 3-5




                               FIGURE 3.19
                                      69
Relational Database for Discussion
           Question 3-4
and Problems 3-4 and 3-5 (cont’d)




                               FIGURE 3.19
                                      70
71
 Jurnal, Buku Besar & Buku Pembantu

• Jurnal merupakan catatan akuntansi
  yang pertama diselenggarakan dalam
  proses akuntansi, maka dalam sistem
  akuntansi, jurnal harus dirancang
  sedemikian rupa sehingga tidak akan
  terjadi satu transaksi pun yang tidak
  dicatatl catatan yang dilakukan di
  dalamnya lengkap dengan penjelasan,
  tanggal dan informasi lain, agar catatan
  tersebut mudah diusut kembali ke
                                          72
  dokumen sumbernya.
• Jurnal ada 2, yaitu :
  – Jurnal Umum.
    Jurnal ini digunakan apabila transaksi
    perusahaan masih sedikit. Kolom-kolom
    dalam jurnal umum :
     •   Kolom tanggal.
     •   Kolom keterangan.
     •   Kolom nomor bukti.
     •   Kolom nomor rekening.
     •   Kolom debit dan kredit.
                                             73
  – Jurnal Khusus.
    Jurnal yang dibuat apabila jurnal umum
    tidak mampu lagi menampung berbagai
    transaksi yang timbul.
• Prinsip yang melandasi perancangan
  jurnal, yaitu :
  – Jumlah jurnal yang memadai.
  – Jurnal digunakan untuk memisahkan
    transaksi ke dalam penggolongan pokok
    tertentu.
                                             74
– Penggunaan jurnal berkolom.
– Nama kolom dan jurnal harus sesuai
  dengan nama rekening yang bersangkutan
  dalam buku besar.
– Kolom dalam jurnal digunakan untuk
  mengumpulkan angka yang akan diringkas
  dalam rekening yang bersangkutan dalam
  buku besar.

                                       75
– Sedapat mungkin jurnal harus dirancang
  sedemikian rupa sehingga pekerjaan
  menyalin informasi dari dokumen
  sumbernya dibuat sangat minimum.
– Harus ditetapkan hubungan antara
  dokumen sumber tertentu dengan jurnal
  sehingga pertanggungjawaban kebenaran
  informasi dapat ditentukan.


                                           76
              Jenis Jurnal
•   Jurnal penjualan.
•   Jurnal pembelian.
•   Jurnal penerimaan kas.
•   Jurnal Pengeluaran kas.
•   Jurnal umum.



                              77
  Metode Pencatatan Data Ke
        Dalam Jurnal.
• Dengan pena.
• Dengan mesin pembukuan.
• Dengan arsip dokumen sumber yang
  berfungsi sebagai jurnal.
• Dengan komputer.



                                     78
Langkah Perancangan Jurnal
• Studi terhadap karakteristik transaksi
  perusahaan.
• Pembuatan jurnal standard.
• Perancangan jurnal.




                                           79
           Contoh Jurnal.
• Contoh




                            80
Buku Besar & Buku Pembantu
• Buku besar merupakan kumpulan rekening-
  rekening yang digunakan untuk menyortasi
  dan meringkas informasi yang telah dicatat
  dalam jurnal.
• Buku pembantu adalah suatu cabang buku
  besar yang berisi rincian rekening teretntu
  yang ada dalam buku besar.
• Dengan demikian baik buku besar maupun
  buku pembantu terdiri dari rekening.
                                                81
• Proses sortasi dan pemindahan data ke
  dalam buku besar dan buku pembantu
  disebut dengan pembukuan (posting),
  diperlukan 4 tahapan :
  – Pembuatan rekapitulasi jurnal.
  – Penyortasian rekening yang akan diisi
    dengan data rekapitulasi.
  – Pencatatan data rekapitulasi dalam
    rekening yang bersangkutan.
                                            82
– Pengembalian rekening ke dalam arsip
  pada urutan semula.




                                         83
    Formulir Rekening Buku
             Besar
• Variasi bentuk formulir rekening buku
  besar :
  – Rekening dengan debit lebar (wide debit
    ledger).
  – Rekening biasa (regular ledger).
  – Rekening berkolom saldo ditengah (centre
    balance ledger).
  – Rekening berkolom saldo (balance ledger).

                                            84
– Rekening ganda berkolom saldo (double
  ledger with balance ledger).
– Rekening dengan saldo lama dan saldo
  baru (old and new balance ledger).




                                          85
      Susunan Rekening Buku
              Besar
• Umumnya jenis dan susunan informasi yang
  disajikan dalam neraca dan laporan rugi laba
  untuk jenis usaha tertentu telah mengikuti
  jenis dan susunan standard yang lazim dalam
  menyajikan laporan keuangan dalam jenis
  usaha tertentu, contohnya :
  –   Kas & Bank
  –   Investasi Sementara
  –   Piutang
  –   Cadangan kerugian piutang
  –   Persediaan.
  –   Aktiva
                                             86
         Kode Rekening
• Kode adalah suatu rerangka yang
  menggunakan angka atau huruf atau
  kombinasi angka dan huruf untuk
  memberi tanda terhadap klasifikasi
  yang sebelumnya telah dibuat.
• Kode memudahkan identifikasi dan
  pembedaan elemen-elemen yang ada
  di dalam suatu klasifikasi.
                                       87
• Penggunaan kode rekening dan bukan
  nama rekening akan mempercepat
  pencarian rekening yang akan diisi
  dengan informasi dalam proses posting.
• Tujuan kode rekening :
  – Mengidentifikasi data akuntansi secara
    unik.
  – Meringkas data.
  – Mengklasifikasi rekening atau transaksi.
  – Menyampaikan makna tertentu.               88
• Metode pemberian kode rekening :
  – Kode angka atau alphabet urut (numerical
    or alphabetic sequence code).
  – Kode angka blok (block numerical code).
  – Kode angka kelompok (group numerical
    code).
  – Kode angka desimal (decimal code).
  – Kode angka urut didahului dengan huruf
    (numerical sequence preceded by an
    alphabetic reference).
                                               89
• Hal yang perlu dipertimbangkan dalam
  merancang kode rekening :
  – Rerangka kode harus secara logis
    memenuhi kebutuhan pemakai dan
    metode pengolahan data yang digunakan.
  – Setiap kode harus mewakili secara unik
    unsur yang diberi kode.
  – Desain kode harus mudah disesuaikan
    dengan tuntutan perubahan.
                                             90
           Contoh
• Contoh




                    91
        Buku Pembantu
• Buku pembantu adalah suatu kelompok
  rekening yang merupakan rincian
  rekening tertentu dalam buku besar,
  yang dibentuk untuk memudahkan dan
  mempercepat penyusunan laporan dan
  neraca percobaan.



                                    92
• Buku pembantu yang umum digunakan
  :
  – Buku pembantu persediaan.
  – Buku pembantu piutang.
  – Buku pembantu utang.
  – Buku pembantu harga pokok produk.
  – Buku pembantu biaya.
  – Buku pembantu aktiva tetap.
                                        93
  Posting Ke Dalam Rekening
 Buku Besar & Buku Pembantu
• Posting adalah proses sortasi dan
  pemindahan data ke dalam rekeking
  buku besar dan buku pembantu dengan
  menggunakan metode :
  – Posting jurnal ke dalam rekeking buku
    besar dengan tulisan tangan dan posting
    dokumen sumber ke dalam rekeking buku
    pembantu dengan cara yang sama.

                                              94
– Posting dokumen sumber ke dalam
  rekeking buku pembantu yang
  mengjasilkan jurnla sebagai tembusan
  posting ke dalam rekening tersebut.
– Posting ke dalam buku pembantu sebagai
  akibat dari pengisisan dokumen sumber,
  yang sekaligus menghasilkan jurnal
  sebagai tembusan pengisian bukti
  tersebut.
– Pembukuan tanpa buku pemabntu (ledger
  less book keepping).
                                           95
  Cara Penanganan Dokumen
           Sumber
• Penangan media tunggal.
• Penangan media campuran :
  – Random posting.
  – Exhaust posting.




                              96
     The Accounts
         Payable/
Cash Disbursement
 (AP/CD) Process


               97
        Learning Objectives
• Know definitions and basic
  functions of the AP/CD process
• Understand relationship
  between the AP/CD process
  and its environment
• Achieve a reasonable level of
  understanding of the logical
  and physical characteristics of
  typical AP/CD process             AP/CD
• Become familiar with various
  technologies used to
  implement the AP/CD process
• Know core process goals and
  the plans used to control a
  typical AP/CD process
     AP/CD on the AIS Wheel
• In this chapter, we spotlight one
  business process, the accounts
  payable/cash disbursements
  (AP/CD) process and explore
  the processes, systems, and
  controls that should be in place
  to ensure that the accounts
  payable/cash disbursement
  process operates efficiently and
  effectively.
• Additionally, we will examine
  specific process control
  procedures that help ensure all
  accounts payable are paid in a
  timely fashion.


                                      99
    Process Definitions and Functions

•  The accounts payable/cash disbursements (AP/CD)
   process is an interacting structure of people,
   equipment, methods, and controls that is designed to
   accomplish the following primary functions:
1. Handle the repetitive work routines of the accounts
   payable department and the cashier
2. Support the decision needs of those who manage the
   accounts payable department and cashier
3. Assist in the preparation of internal and external reports




                                                          100
AP/CD Horizontal Perspective

                      1. Invoice
                      Received
                      from vendor




                             101
AP/CD Horizontal Perspective

                      2. Approved
                      voucher sent
                      to cashier




                             102
AP/CD Horizontal Perspective

                      3. Accounts
                      payable
                      notification
                      sent to
                      general
                      ledger
                      process



                             103
AP/CD Horizontal Perspective

                      4. Check sent
                      from cashier
                      to vendor




                             104
AP/CD Horizontal Perspective

                      5. Paid
                      voucher
                      returned to
                      the AP
                      department




                             105
AP/CD Horizontal Perspective
                      6. Notification
                      of the cash
                      disbursement
                      sent from the
                      cashier to the
                      general ledger
                      process




                               106
Vertical perspective-AP/CD




                         107
The AP/CD Process—Level 0 Diagram




                                108
  AP/CD Process Level 1 DFD:
       Validate Invoice




(Assumes non-voucher system—a formal
voucher would have space for formal approval
and account distribution)                      109
    AP/CD Process Level 1 DFD:
          Make Payment




(Triggered by due date of invoice)

                                     110
        Purchase Returns and
             Allowances
• In some cases defective goods may be
  returned or an allowance made for non-
  conforming items
  – This exception routine usually begins at the point
    of inspecting and counting the goods or at the
    point of validating vendor invoices
  – Purchaser transmits a debit memo to the vendor
    requesting the account adjustment
  – The vendor responds with a credit memo
    indicating the authorized account adjustment

                                                     111
      Processing Non-Invoiced
          Disbursements
• In some cases disbursements are not
  invoiced, e.g., freight bills, rent, payroll, etc.
• The handling of non-invoiced disbursements
  depends on whether or not a voucher system
  is used
• A voucher system prepares a voucher for
  every expenditure from payroll to purchases
  of raw materials

                                                  112
Processing Non-
    Invoiced
 Disbursements




          113
      Logical Data Descriptions for the
              AP/CD Process
• Accounts payable master data. This data store is a
  repository of all unpaid vendor invoices
   – The data design should consider how the data will be processed
     when the cash manager is deciding what payments to make
   – For example, the manager may want to merge vendor invoices so
     that the total amount due each vendor can be accumulated
   – Alternatively, the manager might want to select specific invoices for
     payment
• Cash disbursements data. The purpose of this data is to
  show, in chronological sequence, the details of each cash
  payment made.
   – Each record in this data normally shows the date the payment is
     recorded, vendor identification, disbursement voucher number (if a
     voucher process is used), vendor invoice number and gross
     invoice amount, cash discount taken on each invoice, net invoice
     amount, check amount, and check number.

                                                                    114
   Entity-
Relationship
    (E-R)
  Diagram
(Partial) for
 the AP/CD
  Process



          115
  Technology Trends and Developments
• The AP/CD process is the primary candidate for EDI in major
  organizations (as it is in the OE/S, B/AR/CR, and purchasing
  processes as well)
• Several major companies have implemented EDI systems into
  the AP/CD process, resulting in significant cost savings
    – An increasing trend among some of these major companies is to
      require all vendors to use EDI in their transactions with the
      company
    – If the vendor does not implement EDI technologies, the major
      companies simply find a new supplier
• In the last few years, several alternatives to EDI have been
  deployed
    – These new technologies, based, for example, on XML or IP-based
      EDI (Internet EDI), have not replaced EDI
    – Services provided by the value-added networks (VANs) and the
      high degree of EDI standardization make EDI attractive for fully
      digital B2B collaboration among trading partners for years to come
• Many organizations are using Web-based payment systems


                                                                      116
 AP/CD Process:
Systems Flowchart




                    117
                AP/CD Fraud
• AP fraud usually involve    • CD fraud is less
  fictitious vendors and        sophisticated
  false invoices                 – Usually involves check
                                   fraud
   – A dishonest employee        – Check fraud takes many
     who has access to the         forms from stealing and
     vendor file and               passing stolen checks to
     authorizes payment            changing amounts on
   – May embezzle amounts          legitimate checks or
     refunded by vendors           check forgery
                                 – CD fraud is becoming
   – Human error is still a        easier and more common
     leading cause of loss         with computer duplication
                                   technology


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        Exposure to Loss and
       Destruction of Resources
• Although the subject of fraud and
  embezzlement is seductively interesting,
  resource losses due to unintentional
  mistakes and inadvertent errors are as costly
  as, or more costly than those caused by
  intentional acts of malfeasance
  – Making payments for incorrect or larger amounts
  – Paying the wrong vendor
  – Paying the same invoice twice

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                AP/CD Fraud
• AP fraud usually involve    • CD fraud is less
  fictitious vendors and        sophisticated
  false invoices                 – Usually involves check
   – A dishonest employee          fraud
     who has access to the       – Check fraud takes many
     vendor file and               forms from stealing and
     authorizes payment            passing stolen checks to
   – May embezzle amounts          changing amounts on
     refunded by vendors           legitimate checks
   – Human error is still a      – CD fraud is becoming
     leading cause of loss         easier and more common
                                   with computer duplication
                                   technology

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AP/CD Control Matrix




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