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COMPUTER AUDIT – THE BASICS





            APROVAL AND AUTHORISATION




            • This can be a manual procedure (e.g. signing a

                document) or it can be automated (programmed).




            • Cant buy from unapproved suppliers (supplier

                database - CSD).



            • Can only give discount up to say 10%.



            • EFTs make use of OTPs, two passwords etc.



            • Very effective in preventing unauthorised transactions


                from taking place, however, can be overridden but


                overrides will be logged and should be followed up.



            • Example - SARS payment authorization procedures.




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