1
Running Head: ACC 675 c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c
6-1 Final Project Milestone Three: Comparative Systems Report
ACC675
SNHU
ACC 675 c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c 2
The draft comparative syste report gives insight into Trinity electronic ms an Industries’
data processing system. Based on substantive testing, the accuracy of its financial information has
been checked, and suitable recommendations have been made to strengthen its internal controls.
IV. Bottom- Approach Up
Strengths and Weaknesses
The main strength of the bottom-up approach that was adopted by Trinity the first year in
was that the insight of organizational members taken regarding the controls and processes. as It
gave the management a ground-level insight into the measures that were place. However, the in
main weakness of the bottom-up approach for internal control was the over-cost relating SOC to
compliance. the context of Trinity, none of the identified control gaps (265 gaps) had been In
identified high priority, based on the bottom-up approach. The approach was effective since as
there existed no weakness of material the in initial year relating to SOX compliance.
Recommendations
In Year 1, the main thing that the company could have done differently was use the top- to
