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INFORMATION PROCESSING FACILITIES
Exposures Causes and Controls
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_ N _ activities application controls application programs application system approval areas batch causes of exposure certified public accountant COBOL complete compliance computer abuse computer files computer operations computer program computerized control totals costs data processing decision tables decisions detailed detective controls determine EDP audit effective equipment evaluation examination Example exist Figure flowchart functions hardware identified implementation individual information processing facility input instructions internal auditor involved keypunch logic manual master file master records ment mentation minicomputers on-line operating system organization output parallel simulation performed personnel phase prepared preventive controls purpose audit software puter records recovery reliability reports responsibilities schedules segregation of duties significant standards system planning systems development process systems test tape techniques test data tion transaction trail trols types updating user specifications utilization verify