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The audit response to control weaknesses 1 251 30
Examples of computer systems 2
42 other sections not shown
account balance accounts payable accounts receivable accumulated accuracy of input adequate controls adequate procedures analyses appropriate audit staff audit test data authorised basic controls batch totals calculation carried Chap checked by persons cobol completeness computer audit specialists computer files computer processing computer programs computer questions computer systems control account control objectives correction of differences data fields data file security database differences disclosed documents ensure evaluation examine example exception reports flowcharts functional tests identify implementation input and updating integrity controls inventory investigation and correction invoices ledger levels of test manual agreement matching non-computer systems normally operational programs payroll performed or checked place reliance print-out program changes program code analysis programmed procedures purchase relevant reperformance resident code responsible official review the answers reviewed and approved riate segregation of duties selected specific statement program summarisation techniques transaction data unauthorised changes user controls