Internal Control Methods In Object-Oriented Systems

Abstract

Object-oriented programming languages offers many advantages over the traditional programming languages. It is expected that object-oriented technology will become the predominate programming paradigm in business. However, as object-oriented technology incurs a fundamental shift in programming paradigm, new internal control risks as well as opportunities will arise. It is imperative that these risks be understood and that effective control methods be developed to contain the risks before object-oriented systems proliferate in business organizations. It is also important to take advantage of the power of object-oriented technology in implementing internal controls. This paper analyzes object-oriented programming, studies the ensuring internal control risks and opportunities, and develops control methods to contain the risks.