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Introduction to Controls
9 other sections not shown
account number accounts receivable AICPA application controls application programs appropriate audit program audit software audit techniques Auditing Standards backup batch processing central processing unit changes Chapter characters checks client's COBOL computer center computer configuration computer facility computer operations computer programs computer room computer system computer-based systems control totals Data Center DBMS designed detect documentation EDP auditing electronic data processing equipment errors Evaluation of Internal example Figure financial audit flowcharts function hardware Heckman identify implementation information system instructions internal auditor internal control job control language Johnson language logic machine magnetic disk magnetic tape maintenance manual master file master plan module operating system output payroll perform personnel primary storage read station record Sample Format separation of duties sequential software package specific stored Study and Evaluation subroutine substantive tests terminal test decks tion transactions updating vendor