Page 19 - PowerPoint Presentation
P. 19

COMPUTER AUDIT – THE BASICS





            MASTERFILE AMENDMENTS (MASTERFILE MAINTENANCE)




            • Critical to control access to masterfiles


            • Access to change employees pay rates 



            • Access to change debtors credit limits 



            • Access to change creditors details (bank account) 




            • Objective of controls is to ensure that;


                    • Only valid (authorised) amendments are made to

                       masterfiles


                    • The details of the amendment are captured and


                       processed accurately and completely.

                    • All masterfile amendments are captured and processed.






                                                                                                                                   19

                                                                  CharterQuest
   14   15   16   17   18   19   20   21   22   23   24