Audit procedures and controls for the computer business environment. Audit controls over implementation of self-developed and purchased computer packages
Computer Auditing
Characteristics and considerations in IT environment
Characteristics Considerations
1. Remote access No division or poor segregation
Experts can easily access and alter data
Risk of data alteration and unauthorised
access
2. Nature of processing
2.1 NO input docs Authorisation via comp
2.2 No visible trans trails Data short life or digital only
2.3 Lack of visible output No HC only digital
2.4 Accessibility esp RA Risk of unauthorised
Access, processing, changes to data
and software
3. System design and processing
aspects
3.1 Consistency Programming errors = processing errors
3.2 Programmed controls Auto and consistent control
3.3 Trans auto update files Incorrect capture and or processing has
knock on effects to other accs
3.4 System trans Auto trans and no written docs
3.5 Storage medium concerns Electronic storage makes damage and
loss likely
3.6 Transmission of data via e mediums Could cause loss, duplication or
corruption
Online computer systems
Data captured at terminal and immediately edited, processed and written to a file
Advantages Disadvantages
Up to date files No visible entry and trail
Accuracy Risk of unauthorised
Low risk of non-rec Access
Fast system Processing
Changes
Characteristics
Direct data entry
Validation tests = authorisation
No visible trails
Risk of unauthorised access
, Types
Real-time processing
Batch processing
Shadow processing: Continuous updates to a master copy, after hours master
original will be updated
Memory update: like above
Enquiry facilities
Download/Upload
Real time system
Distributed processing
LAN
WAN
Server
Middleware: Software acting between OS and applications to facilitate
cooperative processing
Data bases systems
Characteristics
Data sharing
Data independence of apps
Data dictionary which facilitates creation and modification data def, validation,
prevent unauthorised access, interrogate and report data defs
Data admin
Responsibilities of data admin:
Dev and implement plan for resource management
Implement data architecture
Integrating data storage
Data standards
Standardising format and defs
Database admin
Design, maintenance of data integrity, monitoring ops, manage links,
coordinate between supplies, liaison and DBMS
Batch processing systems
Data is collected in batches instead of being processed in real time
Advantages Disadvantages
Visible audit trail Slow
Accuracy No continuous updating
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