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Computers - Coggle Diagram
Computers
General computer controls
Access Controls to Data and Programs- to prevent unauthorised changes to programs, data, terminals &
files.
System Software Controls-to ensure installation, development, maintenance of software
packages are authorised and effective.
Organisational and Management Controls- Organisational framework such as segregation of duties (SOD),
supervision and review and virus protection.
Computer Operating Controls- to ensure the procedures are applied correctly & consistently during
processing.
System maintenance Controls-to ensure changes to system is authorised, meet user’s needs and
made effectively.
Business Continuity Controls- to prevent/limit system interruption (Downtime)
System Development and Implementation Controls-objective of this control is to ensure self-developed/purchased system is properly developed,
authorised and meet user’s needs
Weakness
No training is given to staff on the
computer environment
No user manuals are available to
assist employees
Anti-virus programmes are not
installed
Application control
validity
Authorisation
Changes in data
Segregation of duties
Overrides of system generated information
Access controls
Accurate
matching by computer
review by users or seniors
Edit checks
Staff training
Control over screens
Control over documents
Complete
Matching by the computer
Sequential testing by the computer:
Stationary controls
Review of output reports by users
Computer Audit Assist Techniques:
Audit Software
System orientated audit software
Master file control
• Encryption
• Library function
• Record counts
• Reconciliations
• Regular senior review of master file
example of auditing
Examine the output with external verification, for example, the purchase ledger balances
with suppliers’ statements