EM2807 - Examining Accounts: Computer Generated Records: Support Staff

support staff are important to the operation of the system. It cannot be maintained or made to work without a person or persons inputting information and generally maintaining the hardware / software.

All computer based accounting and bookkeeping systems require the operator to have some knowledge of bookkeeping to operate them correctly.

»Ê¹ÚÌåÓýapp success of an accounting system held on computer record depends upon the experience and expertise of both the computer support staff and the accounting staff of a business. An inappropriate choice of software can sometimes be compensated for by experienced staff.

»Ê¹ÚÌåÓýappre is a need to ask the person who operates the accounting system how it actually works in exactly the same way as there is a need to ask the bookkeeper, for example, how a sale is recorded in a paper based system.

You should

  • engage the help of the local Data Handling Specialist, and
  • get them to accompany you if you visit the taxpayer to discuss how the system works.