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Computers: A) General computer controls B) Application controls Unit 6…

- - - - Completeness:
        
        Stationary control:
        Easily understandable; pre-numbered documents.
        
        Matching by computer:
        Transactions entered compared to info on master file; unmatched items printed and reviewed by senior personnel.
        
        Sequential testing
        Numeric sequence; follow up missing numbers.
        
        Review of output reports:
        Ensure numeric sequence; follow up missing numbers; balance input with output.
        
        Control totals:
        Controls built into system:
        Financial totals = ensure totals of fields holding monetary value is equal to total entered;
        Hash totals = ensures totals of fields with numeric values equal numeric fields entered.
        Record counts = ensures total number of records equal total records submitted.
- - - - Completeness:
        
        Control totals
        
        Recons of balances and accounts:
        To ensure subsidiary ledgers recon with GL
        
        Sequential testing by computer:
        Numeric sequence; missing numbers followed up
        
        Processing logs
        -Breakpoint re-runs:
        If processing stops function will ensure starting at correct point.
        
        Adequate backup procedures:
        Regular backups; Online/ real-time; Store in separate premises; fireproof safe.
- - - - Completeness:
        
        Reports:
        Sequentially numbered; contain end of report messages; page counts.
        
        Recons:
        Input to output.
        
        Sequence checks:
        Page numbers or doc numbers
        
        Review of reports:
        By users; Inspect numerical sequence, missing items, senior management follow up.
- - - - Completeness:
        
        Sequential numbered audit trail of master file changes; Recon of master file amendment forms with changes register.