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AUD 31- Unit 6: Computers š„, AUD 31 Unit 6 Summary 221141192 - Coggleā¦
AUD 31- Unit 6:
Computers š„
General computer controls
System development and implementation controls
Self-development system
Purchased package
System maintenance controls
Ensures changes to the system are authorized
Organizational and management controls
Ensures SOD,supervision, reviews and virus protection
Access controls to data and programs
Prevents unauthorized changes to the system
Computer operating controls
Ensures the correct procedures are applied during processing
System software controls
Ensures installation, development and maintenance of the system is authorized and effective
Business continuing controls
Prevents system interruption
Application controls:
Validity, Accuracy, & Completeness
Input controls
Conversation of data from original sources into computer data
Process controls
Ensures accuracy and completeness of data during processing by computer applications
Output controls
Distribution of output produced
Master file
Files used to store standing information
Auditing in an IT environment
Auditing around the computer
Understanding and interrogating MIS
Computer assisted audit techniques
2 types of audit softwares:
System orientated audit software CAAT
Data Orientated software
AUD 31 Unit 6 Summary
221141192