Module H Part 2

Front 1

Hardware Control

Back 1

A type of general control that is "built in" to the computer equipment and provides reasonable assurance that data are not altered or modified as they are transmitted within the system.

Front 2

Input Control

Back 2

A type of automated application control designed to provide reasonable assurance that data received for processing by the computer department have been properly authorized and accurately entered or converted for processing.

Front 3

Integrated Test Facility (ITF)

Back 3

A technique used to evaluate computerized processing and test computer controls by creating and processing simulated transactions through a dummy department or branch.

Front 4

Output Controls

Back 4

A type of automated application control that is concerned with detecting errors following processing and providing reasonable assurance that only authorized persons receive output or have access to files produced by the system.

Front 5

Parallel Simulation (or controlled reprocessing or comparison program utilization)

Back 5

Reprocessing actual client data through a program prepared by the audit team and comparing the results of those generated by the client's normal system to evaluate the accuracy of computerized processing and test computer controls.

Front 6

Processing Control

Back 6

A type of automated application control designed to provide reasonable assurance that data processing has been performed accurately without any omission or duplicate processing of transactions.

Front 7

Program Analysis Techniques

Back 7

Software packages that assist audit teams in understanding the logic of an application program

Front 8

Program Change Control

Back 8

A type of general control implemented to provide reasonable assurance that requests for modifications to existing programs (1) are properly authorized, conducted in accordance with entity policies, and support the entity's financial reporting requirements, (2) involve appropriate users in the program modification process, (3) are tested and validated prior to being placed into operation, and (4) have been appropriately documented.

Front 9

Program Development Control

Back 9

A type of general control implemented to provide reasonable assurance that (1) acquisition or development of computer programs and software is properly authorized, is conducted in accordance with entity policies, and supports the entity's financial reporting requirements, (2) appropriate users participate in the software acquisition or program development process, (3) programs and software are tested and validated prior to being placed into operation, and (4) all software and programs have appropriate documentation.

Front 10

Program-embedded Technique

Back 10

Special modules designed and coded into computer programs that allows audit teams to select specific transactions of interest before or during processing and evaluate various stages of processing at a subsequent time.

Front 11

Real-Time Processing

Back 11

A method of processing transactions that does so on an individual basis as the transaction occurs.

Front 12

Systems Development Life Cycle

Back 12

Process used to plan, develop, and implement new computerized processing systems.

Front 13

Test Data

Back 13

Simulated transactions prepared by the audit team that are processed through the client's computer systems to evaluate computerized processing and assess computer controls.