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8 Cards in this Set

  • Front
  • Back
What does adding a computer eliminate as far as IC problems?


What are the two types of controls?
General controls and application controls
What are general controls?
structure of controls around EDP

any weakness in general controls tend to have a pervasive effect
What are the 7 important General Controls?
1. Separate functions of EDP and other depts (users of output)
2. EDP dept never initiates, authorizes, or approves transactions ---> processes!
3. Procedures in place to review, test, approve and document system & system changes and program changes
4. Mgmt takes advantage of controls over system hardware and software
5. Access controls to restrict access to hardware, master files, progs and documentation
6. Physical controls on premises (smoke detectors, fire alarms, copy of impt master files offsite)
7. Proper separation of dueites witin EDP (COPAL)
What are the functions that need to be separated in EDP systems?
1. Control Group (maintains, monitors controls, keeps error log)
2. Operatores (run hardware,data input)
3. Programmers (no access to master file)
4. System Analysts
5. Librarian - keeps master files, programs, documentation)
What are 3 types of Application Input controls?
Transactions, Conversion, Control Totals
What is a hash total?
gibberish except as a control total

Ex: sum of valid employees ss #s
What can Generalized Audit Software do?

-Select and print records
-Test extensions & footings
-Examine records
-Verify math accuracy

-Summarize information
-Isolate duplicate records
-Compare files or fields