An Innovation in Auditing: Matrix Summaries of Journal Entries
Wesley Claude Sampson, Michael Olan · Abacus · 1992
The authors of this paper propose a databse which summarizes journal entries in a way that can be used for audit planning and accumulating data for matrix‐derived financial statements. This dedicated system provides a significant internal control procedure hitherto unavailable. In addition, this system is expected to be more practical and easier for accountants to use than mainframe database systems.