$1.$Why is greater emphasis being placed on internal control systems as they apply to computer technology?

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$2.$One method of recording uncollectible accounts is the direct write$-$off method. When a company uses the direct write$-$off method, it records bad debt expense when it determines that a specific customer account is uncollectible. Why is the direct write$-$off method generally not allowed under GAAP?

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$3.$Under what circumstances is the direct write$-$off method allowed $($or even required$)?$