Please enable JavaScript.
Coggle requires JavaScript to display documents.
7 General Computer Controls - Coggle Diagram
7 General Computer Controls
3) Organisational and Management Controls
Organisational framework such as segregation of duties, supervision and review, and virus protection
2) System Maintenance / Change Controls
To ensure changes to the system are authorised, meets the user's needs and are made effectively
5) Computer Operating Controls
To ensure the procedures are applied correctly and consistently during processing to limit the loss from bad debts and to encourage debtors to pay promptly
6) System Software
To ensure installation, development, maintenance of software packages are authorised and effective
1) System Development and Implementation Controls
To ensure self-developed/purchased systems are properly developed, authorised and meets the user's needs.
7) Business Continuity Controls
To prevent or limit system interruption
4) Access controls to data and programs
To provent unauthorised changes to programs, data terminals and files
Controls
Input Controls
Accuracy
Matching by computer
Review by users or senior staff
Edit Checks
Staff Training
Control over documents
Control over screens
Completeness
Stationary Controls
Matching by computer
Sequential testing by computer
Review of output reports by user
Examining of processing logs
Control totals
Vailidity
Access control
Segregation of duties
Authorisation
Overrides of system generated information
Changes in Data
Processing Controls
Accuracy
Review and follow up of exception reports
Recons and balancing
Physical checking for accuracy by users
Scrutiny by users of processed info for accuracy
Edit checks
Checking postings by users
Controls over hardware
Supervision and review
Operator manuals and instructions
Completeness
Sequential testing by computer
Processing logs
Recon of balances and accounts
Breakpoint re-runs
Control totals
Adequate backup procedures
Validity
Manual intervention
Matching by computer
Overrides
Manual logs
Files labels and version numbers
Supervision and review
Librarian function
Segregation of duties
Access controls
Output Controls
Accuracy
Reconciliations
Review of outputs
Completeness
Reconciliations
Sequence Checks
Reports
Review of reports
Validity
Distribution Register
Output Logs
Distribution Schedule
Online Output
Distribution list
Terminal located in secure area
Distribution should be controlled
Access controls
Master File Controls
Accuracy of processing changes
Completeness of processing changes
Validity of processing changes
General controls over master file