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COMPUTERS - Coggle Diagram
COMPUTERS
Access Controls to Data and Programs
prevent unauthorised changes to programs, data, terminals & files
System Development and Implementation Controls
ensure self-developed/purchased system is properly developed, authorised and meet user’s needs
System Maintenance Controls
ensure changes to system is authorised, meet user’s needs and made effectively
Business Continuity Controls
prevent/limit system interruption
System Software Controls
ensure installation, development, maintenance of software packages are authorised and effective
Computer Operating Controls
ensure the procedures are applied correctly & consistently during processing to limit the loss from bad debts and to encourage debtors to pay promptly
Organisational and Management Controls
Organisational framework such as segregation of duties (SOD), supervision and review and virus protection
PROCESSING CONTROLS
Valid
librarian function
files labels and version numbers
overrides
access controls
manual intervention
matching by the computer
manual logs
supervision and review
segregation of duties
Accurate
edit checks
physical checking for accuracy by users
controls over hardware
review and follow up of exception reports
operator manuals and instructions
recons and balancing
scrutiny by users of processed information for accuracy
checking postings by users
supervision and review
Complete
sequential testing by the computer
processing logs
recons of balances and accounts
breakpoint re-runs
control totals
adequate backup procedures
OUTPUT CONTROLS
Accurate
review of outputs
reconciliations
Valid
distribution register
output logs
distribution schedule
online output
distribution list
terminal located in secure area
distribution should be controlled
access controls
Complete
reconciliations
sequence checks
reports
review of reports
INPUT CONTROLS
Accurate
matching by the computer
review by users or senior staff
edit checks
staff training
control over documents
control over screens
Complete
sequential testing by the computer
review of output reports by users
examining of processing logs
matching by the computer
control totals
stationary controls
Valid
Authorisation
Overrides of system generated information
Segregation of Duties
changes in data
Access Controls
MASTERFILE CONTROLS
Accurate
recons
edit checks
Complete
sequential changes
recon of amendment forms
Valid
senior management authorisation
amendments register