Computer control guidelines: guidelines on the minimum standards of internal control which should be maintained by organizations using a computer
Canadian Institute of Chartered Accountants, 1970 - Electronic data processing departments - 135 pages
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application appropriate to meet areas audit authorized back-up batch common control techniques complete computer controls Computer editing computer files computer operations computer processing computer room Computer Steering Committee computer system control group Control objectives controls must ensure correction costs data centre services data conversion data processing detect device disk EDP department Effective control errors established evaluation facilities Feasibility Study input data installation Keypunch machine-sensible form magnetic tape master files meet these minimum ment method of ensuring minimum control standards minimum standards mum control necessary to satisfy niques normally operating instructions operating system organization personnel Preliminary Survey prepared processing controls processing cycle processing operations punched cards reconciled satisfy this objective segregation of duties selection criteria senior management separation of duties source documents specific standards generally necessary standards The minimum storage suppliers systems and programs systems design transaction unit record equipment user departments