Page 56 - Auditinf Electronic System

4. System Maintenance group: Assumes

the responsibility for keeping the system

current with users.

Risks Resulting: Risks Resulting:

1) Program Fraud due to related tasks, 1) Inefficient use of resources: many

incase no proper segregation of duties. personnels perform same task

By making unauthorized changes to throughout the organizations, also

program modules for the purpose of Incompatible hardware and software

committing an illegal act as: among end user functions which can

a) Salami slicing: A programmer wrote the degrade and disrupt connectivity

software to calculate interest earned on between units and causing the loss of

savings accounts in a bank. transactions and possible destruction

Ex: He had the rounding feature round of audit trails.

down if it should have rounded up, and

deposit the penny in his account. Made

thousands of dollars before caught.

b) Trap door: Programmer writes code
into the program that allows him to work
around any or all controls in the system,
and thus makes it easy to commit fraud.
By typing the “Magic Word”, the
programmer is unencumbered by
application controls, and maybe system
controls

2) Chronic Ill documentation, as each 2) Destruction of audit trail:
party is responsible for huge amount of In DDP systems, the audit trail consists
tasks of a set of digital transaction files and
master files that result in part or entirely

Documenting the system is not as on end user computers. If an end user
interesting as designing, testing and deleted one of the files, the audit trail
implementing them. System professionals can be destroyed and unrecoverable.
prefer to move to an exciting new project Also, an end user could insert
rather than documenting a complete one. transaction errors into an audit trail
Lack of documentation provides job file, resulting in its corruption
security: The programmer who understands
the system maintains bargaining power and
becomes indispensable.

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