Page 27 - Auditinf Electronic System

▪ Sequence check. Computer effort is expended most efficiently when data are

processed in a logical order, such as by customer number. This check ensures the
batch is sorted in this order before processing begins.

▪ Run-to-run control totals. The controls associated with a given batch are

checked after each stage of processing to ensure all transactions have been
processed.

▪ Key integrity. A record's "key" is the group of values in designated fields that

uniquely identify the record. No application process should be able to alter the
data in these key fields. (value for each of; date, vendor name, product name, is
generated as an identifier to this special document no other document can have
this number)

D/3: Output Controls:
Designed to ensure that application system outputs are valid, complete, and
accurate and that security over outputs is properly maintained.
A complete audit trail should be generated by each process: batch number, time of
submission, time of completion, number of records in batch, total dollars in batch,
number of records rejected, total dollars rejected, etc.
■ Output review controls:

Application system outputs are reviewed for validity, completeness, and accuracy
before being distributed to users.

▪ Error listings:

report all transactions rejected by the system. These should be corrected and
resubmitted by the user.

■ Distribution controls:

Distribution of application system outputs is restricted to authorized recipients.

■ End-user controls:

End users review the application system outputs they receive for validity,
completeness, and accuracy.

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