Please enable JavaScript.

Coggle requires JavaScript to display documents.

UNIT 6: Computers - Coggle Diagram

- - - - 1) Operator manuals and instructions
        2)Controls over hardware
        3) Edit checks
        4) Physical checking for accuracy by users
        5) Review & follow up of exception reports
        6) Recons & balancing
        7) Scrutiny by users of processed info for accuracy
        8) Checking postings by users
        9) Supervision & review
    - - 1) Control totals
        2) Reconciliations of balances and accounts
        3) Sequential testing by the computer
        4) Processing logs
        5) Breakpoint re-runs
        6) Adequate back up procedures
    - - 1) Access controls
        2) Librarian function
        3) Files labels and version numbers
        4) Overrides
        5) Manual intervention
        6) Matching by the computer
        7) Manual logs
        8) Supervision and review
        9) Segregation of duties
  - - - 1) Reconciliations
        2) Review of outputs
    - - 1) Reports
        2) Reconciliations
        3) Sequence checks
        4) Review of reports
    - - 1) Distribution should be controlled
        2) Distribution list
        3) Distribution schedule
        4) Distribution register
        5) Output logs
        6) Online output
        7) Terminal located in secure area
        8) Access controls
  - - - 1) Matching by the computer
        2) Review by users or senior staff
        3) Edit Checks
        4) Staff training
        5) Control over documents
        6) Control over screens
    - - 1) Stationary controls
        2) Matching by the computer
        3) Sequential testing by the computer
        4) Review of output reports by users
        5) Examining of processing logs
        6) Control totals
    - - 1) Access controls
        2) Segregation of duties
        3) Authorization
        4) Overrides of system generated information
        5) Changes in data
  - - - 1) Recon of master file with amendment forms and 3rd party confirmation
        2) Edit checks over data capture
    - - 1) Sequential numbered audit trail of master file changes
        2) Recon of master file amendment forms with changes register
    - - 1) Authorization of changes in writing by senior management on a master file amendment form
        2) All the master file amendments forms should be captured in a register
        3) Checking the changes of the master file to the logs of changes
        4) Follow up of unauthorized changes