Journal entries are, according to the Journal of Accountancy, highly susceptible to management override and fraud. The most frequent, says the Journal, are manual override entries involving fictitious ...

A business may have system-generated and manually entered journal entries for accounting. Some entries, such as accounts payable or payrolls, are automatically recorded in the computer system when a ...

The Public Company Accounting Oversight Board released a staff publication highlighting problems it's seeing with audits of journal entries. Processing Content The publication, Audit Focus: Journal ...