Risk Assessment and Internal Control: EDP Characteristics and Considerations
International Federation of Accountants, 1991 - Auditing
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Access to systems accidental destruction accounting applications affect the EDP application systems assurance that system auditor may wish authorized and efficient authorized personnel computer data files computer files computer operations computer programs computer-assisted audit techniques Control over input controls by examining data and computer data and programs Design and Procedural designed to provide duplicated or improperly EDP activities EDP application controls EDP controls EDP environment EDP processing EDP systems entity establish an organizational guidance contained improperly changed incompatible functions input document intentional or accidental internal control International Standard Lack of visible manual controls exer manual controls exercised manual system number of persons potential for unauthorized Processing errors Programmed control procedures provide reasonable assurance reconciliation restricted to authorized results of processing segregation of incompatible Standard on Auditing system's output Systems generated transactions systems software test controls tests of control third party tion transaction trail trols unauthorized access wish to test