STUDY OF SUPPLIER RELATIONS MANAGEMENT (SRM) APPROACHES IN RELATION TO THE GENERAL LEDGER, SYSTEM CYCLE : TRADISONAL VS DIGITAL AND INTERNAL CONTROL TO SUPPORT OF THE GRANTS REPORTING EFFICIENCY AND TRANSPARENCY (GREAT) ACT
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Abstract
Cultural differences, as well as geographical distance between companies and suppliers are very big challenges for companies to achieve better performance within the company. Apart from that, to achieve good record keeping, companies must be able to understand the process of moving ledgers in presenting financial reports from traditional to digital as well as knowing the forms of threats and controls that need to be implemented in the general ledger system and financial reporting. This shows the importance of consistent company relationships with suppliers as well as the company's internal controls to provide adequate assurance regarding stated objectives.
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