Most large or medium-size organizations use computerized accounting
 systems rather than manual record-keeping systems. However, there are many
 small organizations that use manual systems, in whole or in part, to maintain
 accounting records. In addition, even those larger organizations that have
 computerized aspects of the accounting information system may still have parts
 of their processes that involve manual records. For example, even if the
 calculation and printing of a paycheck in an organization are computerized, the
 employee time card may be completed by hand. Because small organizations
 often use manual record-keeping systems and even computerized systems may
 rely on some manual record keeping it is important to examine manual
 processes in accounting information systems