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UNIT 6 - Computers, C T Fritz 220164455 - Coggle Diagram
UNIT 6 - Computers
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The controls are categorised as input controls; processing controls; output controls and master files - All these controls are there to ensure that any actions are valid accurate and complete.
Input - Validity of controls look at Access controls; segregation of duties; Authorisation; overrides of systems generated information and changes in data. Then accuracy of input controls: Matching by the computer, review by users of senior staff; edit checks; staff training and completeness controls: stationary controls; matching by the computer; sequential testing by the compute; review of output reports by users; examining of processing logs and control totals
Processing controls: Validity of controls look at access controls; librarian function; files labels and version numbers; overrides; manual intervention; matching by the computer; manual logs; supervision and review. Accuracy controls look at: Operating manuals and instructions; controls over hardware; edit checks; physical checking for accuracy users; review & follow up of exception reports; recons and balancing; scrutiny by users of processed in for accuracy; checking postings by users; supervision and review. completeness of processing controls: Control totals; reconciliations of balances and accounts; sequential testing by the computer, processing logs; breakpoint re-runs and adequate back up procedures.
Output - Vanity of output controls: Distribution should be controlled; distribution list; Distribution schedule; Distribution register; Output logs; Online output; terminal located in secure area and access controls. Accuracy of output: reconciliation and review of outputs. Completeness of outputs: Reports; Reconciliations; sequence checks and review of reports
Mastefile controls: Validit of processing changes: autorisation of changes, holding of a resigers; follow up on unauthorised changes. Accuracy of processing changes: sequential numbering and recon of master file
General computer controls are those controls which should be in place before any processing of transactions take place and are applicable to all applications.
Example - a new customer wants to use the system but not password is required to log in. This is a weakness as it does not protect the information of the customer who is using the system. Example 2 - The system to be used is not user friendly for the user which will result to the loss in customers
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