Abstract The most serious shortcoming in today's determined drive toward larger and more complex business information systems could well be the very device which has stimulated this drive-the computer. Large quantities of time, effort, and imagination have been devoted to the development of what appears to be the glamorous aspects of the computer. This article has urged attention to the importance of adequate computer system controls. As more comprehensive and complicated computer systems are developed it will become even more critical to have adequate controls. Control is not provided, however, by employing a miscellaneous set of checks throughout a processing system. Control is provided through a well defined design established and directed by executives at the highest level in the firm. control is effectively employed only when it is applied in accord with a specific concept which gives direction to the creation of the processing system from the executive level (macro) in the firm down through the design level (inter-mediate) and finally to the specific machine control level (micro). Certainly, control over computer processing is absolutely essential and without adequate control it is entirely possible that the computer will be the weakest link in an information processing system.

Abstract Reviews the book "Information Systems: Theory and Practice," by John G. Burch and Felix R. Strater.