Computerized Accounting System

Systems Control and Review File (SCARF)
A SCARF is an embedded audit facility in a computer that consists of program code or additional data provided by an auditor and incorporated into a computerized accounting system. It is designed to flag transactions that meet specified criteria for review.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.