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Unit 6 : Computers - Coggle Diagram
Unit 6 : Computers
General Computer Controls
access controls and data Programs
Terminals,Manual logs
Computer Operating Controls
Set-up and execution of Programms
Organizational and Management
CIS to report Senior management
System Software Controls
Acquisition and Development Programmes
System maintenance
Pre-numbered change forms
Business Continuity Controls
Back up, Protection against elements
System Development And Implementation
Self-Develpped system or purchased package.
Application Controls
Output Controls
complete
valid
accurate
complete
Processing
accurate
Valid
Complete
Input Controls
accurate
Complete
Valid
Computer Audit Assist techniques
System Orientated audit Software
Used to test Computerised controls
Data Orientated Software
Used to assist in substantive audit procedures to access, retrieve and manipulate data from a computerized information system