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Unit 6 Activity 6 - Coggle Diagram

- - - - Access controls:
      - Segregation of duties:
      - Authorisation:
      - Overrides of system generated information
      - Changes in data:
    - - Matching by the computer
      - Review by users or senior staff:
      - Edit Checks:
      - Staff training:
      - Control over documents:
      - Control over screens:
    - - . Stationary controls:
      - Matching by the computer:
      - Sequential testing by the computer
      - . Review of output reports by users
      - Examining of processing logs
      - Control totals
  - - - . Access controls:
        
        Librarian function:
        
        Files labels and version numbers:
        
        Overrides:
        
        Manual intervention:
        
        Matching by the computer:
        
        Manual logs:
        
        Supervision and review:
        
        Segregation of duties:
    - - Operator manuals and instructions:
        
        Controls over hardware:
        
        Edit checks:
        
        Physical checking for accuracy by users
        
        Review & follow up of exception reports
        
        Recons & balancing:
        
        Scrutiny by users of processed info for accuracy
        
        Checking postings by users:
        
        Supervision & review:
    - - Control totals:
        
        Reconciliations of balances and accounts:
        
        Sequential testing by the computer:
        
        Processing logs:
        
        Breakpoint re-runs:
        
        Adequate back up procedures:
  - - - Distribution should be controlled:
        
        Distribution list:
        
        Distribution schedule:
        
        Distribution register:
        
        Output logs:
        
        Online output:
        
        Terminal located in secure area
        
        Access controls:
    - - Reconciliations:
        
        Review of outputs:
    - - Reports:
        
        Reconciliations:
        
        Sequence checks:
        
        Review of reports:
  - - - Validity of processing changes:
      - • Authorisation of changes in writing by senior management on a master file amendment
      - form;
      - • All the master file amendments forms should be captured in a register;
      - • Checking the changes of the master file to the logs of changes; and
      - • Follow up of unauthorised changes.
    - - Accuracy of processing changes:
      - • Recon of master file with amendment forms and 3rd party confirmation; and
      - • Edit checks over data capture
    - - Completeness of processing changes:
      - Sequential numbered audit trail of master file changes; and
      - Recon of master file amendment forms with changes register