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COMPUTER AUDIT – THE BASICS





            SEGREGATION OF DUTIES




            • Achieved by assigning incompatible functions to

                different individuals.




            • Controlling access which employees have to the

                system, applications on it, modules or functions


                within the application.



            • Achieved by setting up user profiles  which define


                what access one as, functions they can perform etc.



            • Example is that the store man who keeps stock may


                not have access to the inventory master file.










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