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Computers, Auditing in an information technology environment - Coggle…
Computers
Day 1
General Computer Controls
System Development and Implementation Controls (Day 1)
Self-developed system
Project authorisation and management
System specification and user needs
System design and programming standards
Testing of new system
Conversion to new system:
Purchased package
Specification and selection of packages
Implementation and testing of packages
General important information to consider when purchasing a package
Advantages of purchased systems
Disadvantages of purchased systems
System maintenance Controls (Change Controls) (Day 1)
Completeness of changes
Validity of changes
Organisational and Management Controls (Day 1)
Segregation of duties
Controls against computer viruses
Day 2
General Computer Controls
Programmed access controlsAccess controls to data and programs
Programmed access controls
Physical access controls
Computer Operating Controls
Controls include
Hardware functioning;
Set-up and execution of programmes;
Use correct programmes and data files;
Operating procedures.
System software
Security over system software
Database systems
Networks
Processing on microcomputers
Business Continuity Controls
General controls
Physical environment
Emergency plan and disaster recovery procedures:
Back up:
Other Controls:
Other Controls:
Day 3
Input controls
Validity of input:
Accuracy of input
Edit checks
Field presence checks
Formatting check
Screen check (only check that is a manual check)
Validity or existence check
Limit or reasonableness check
Dependency check
Field size check
Screen prompts
Logic check
Sign check
Specific character check
Arithmetic check
Completeness of input
Processing controls
Validity of processing
Accuracy of processing
Completeness of processing
Day 4
Output controls
Validity of output
Accuracy of output
Completeness of output
Master file controls
Validity of processing changes
Accuracy of processing changes:
Completeness of processing changes:
General controls over master file:
Auditing in an information technology environment
Auditing around the computer
Understanding and interrogating the MIS
Audit Software (Computer-Assisted Audit Techniques or CAATs)
audit strategy
to audit around the computer;
to audit through the computer; and
to audit with the computer.