© Matti Mattila, CPFA, CISA, CIA

Questionaire #1: Accounting systems

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The ECAR Model document

Claims below can be derived from The ECAR Model document's chapter "323 Accounting systems".

Text for questionnaire

Accounting systems provide information about "what is" or " "what happened" compared to what "what should be" or "what should have happened". Such information helps to understand whether we will achieve objectives, and where is room for improvement. At my work place...
C1) accounting systems provide us with sufficient information that help us keep performance or a state of affairs within what is expected, allowed or accepted.
C2) information is delivered properly and in timely manner to those who need to learn it.
C3) accounting systems are user-friendly.
C4) [Open question:] What is the information that you are lacking most in ensuring that things that should happen do happen in our organization, and that things that should not happen, do not happen.