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UNIT 6 COMPUTERS,

UNIT 6 COMPUTERS

General computer controls

system development + implemention

System maintenance

Org + manage

Access

Computer operating

system software

Business continuity

Application controls

Input

Processing

Output

Masterfile control

Validity

access control

segreg o duties

authority

overrides

change in data
Accuracy

matching by computer

review user/ senior staff

edit checks

staff training

control over docs

control over screen
Completeness

Stationery

match by comp

sequential testing

review output reports

examine processing logs

control totals

Self
project auth + manage
system specification + user needs
system design + programming
Testing
Conversion

Purchase package
specification + selection
implement + testing
general info

completeness - all approved change requests processed

validity - requests approved correct level

properly tested

info backed-up + recovery procedures in place

organisational framework such as segreg of duties, superv + review & virus protection (software,data file, staff)

Terminals

ID users

auth users

monitor access + processing

communication lines + networks

password control

programme lib

utilities

physical access control

Procedures apply correctly and consistently during processing

Ensure instal, devel, maintenance software packages auth + effective

prevent/ limit system interruption

general - `backup, UPS, aircon

physical - protect against elements

emergency plan and disaster recovery

back up

other - insurance, no overreliance on staff, security, cable protection

personnel control

Ensure accuracy, compl, timeliness of data
Validity

access control

librarian function

label versions

overrides

auth by senior

disaster recovery

match by computer

manual logs

superv + review

segreg of duties
Accuracy

operators manual + instructions

control over hardward

edit checks

physical checks

recon + balancing

scrutiny by user

check posting

superv + review
completeness

recon of balances

sequential testing

processing logs

break point returns

adequate back up procedures

Validity

distribution control

distribution list

distribution schedule

output logs - online

terminal in secure area

access control
Accuracy

Recon input to output

review output
Completeness

reports

recon

sequence checks

review of reports

Store standing info
Validity

auth of change in writing

forms captured in register

compare change in masterfile to log of changes

follow up unauth change
accuracy

recon with amend form + 3rd confirm

edit checks
Completeness

sequence check

recon
General

encryption

lib func

record counts

recon

regular senior overview