CARE-based Audit Methodology: To Review and Evaluate Agency Accounting and Financial Management SystemsU.S. General Accounting Office, 1984 - Finance, Public |
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Common terms and phrases
accounting system administrative functions agency accounting Agency as Entity Agency Manuals Agency System(s agency's appropriate approved assets auditor authorized automated suspense file Central processing units Check digits checks computer program Considering Considering Components control accounts control objectives normally control techniques corrective actions costs data processing control data processing department department control group determine developed disbursement employee evaluation event cycles Federal financial management flowcharts Identify and Document IG ments ments input internal audit internal control objectives internal control reviews INTERNAL CONTROL STRENGTHS master records objectives normally associated operating system operations output products PERFORM STEPS MAIN Periodic physical personnel predetermined control totals pria primary internal control Prior Questionnaire record counts requirements responsible risk ranking schedule separation of duties source documents SOURCE FOR INFORMATION STEPS MAIN SOURCE system software terminal test transactions TFRA TRANSACTION FLOW REVIEW unauthorized user department control validation and editing vulnerability assessments Workpaper X X X