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Techniques for Checking Data Integrity
Computers and the Audit Trail
ORGANIZATIONAL AND PROCEDURAL CONTROLS
17 other sections not shown
accounting accuracy activities actual addition application approach audit programs audit trail auditing procedures auditor balance batch central processing unit Certified Public Accountants changes check digit COBOL computer system computerized control procedures control totals copy correction cost data base data files data-processing designed destructive updating disk displey equipment error conditions evaluation examination executed facilities field Figure financial statements flow chart frequently function hardware identify individual input installation insure internal control International Business Machines involved logical record machine machine-readable records magnetic tape manual master file master record ment operating system output payroll performed personnel physical printed printer processing system produced punched cards puter real-time environment real-time systems reel reports requires responsibility routines sample sequential service organization source documents specific standards storage techniques terminal test data test transactions time-sharing tion transaction log updating user's verify Yes Yes Yes