Page 25 - Auditinf Electronic System

Ex: accounts receivable clerk can view customers' credit limits but cannot change
them. only the head of the accounts receivable department should be able to execute
the program that updates the accounts receivable master balance file. An individual
clerk should have no such power. (Authentication)

C. Segregation of IT duties controls:
An internal control designed to prevent error and fraud by ensuring that at least

two individuals are responsible for the separate parts of any task especially in IT
environment. Where Computer operators, programmers, analysts, and librarians
should not have overlapping responsibilities.

D. Application controls:
Pertain to the scope of individual business processes or application systems and

include controls within an application around input, processing, and output, for part
of the system one transaction cycle) Input controls, Processing controls, Output
controls.
D/1: Input controls:

Designed to ensure that data input into the system is valid, complete, and
accurate. provide reasonable assurance that data submitted for processing are (1)
authorized, (2) complete, and (3) accurate.
■ Source document controls:

- Access to documents used to initiate transactions is restricted to authorized
individuals.

- Prenumbered Documents used to initiate transactions are prenumbered when
feasible.

- Documents Sequence: The source documents are used in numerical sequence
and the sequence is verified periodically.

■ Control totals:

- Record count: A count of the records input for processing
Example: The number of time cards submitted for payroll processing.

- Batch total: A total of an amount included in each record batched for
processing.
Example: The total of the number of hours worked in the batch of time cards
submitted for payroll processing.

- Hash total: An otherwise meaningless total that is used to ensure the
completeness of data input for processing.
Example: The sum of the employee numbers in the batch of time cards
submitted for processing.

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬