Page 12 - PowerPoint Presentation

COMPUTER AUDIT – NETWROKS AND RELATED CONCEPTS

ELECTRONIC DATA INTERCHANGES (EDIs)

•Segregation of duties through physical and logical access controls.
Fraud/ Error •Competent, reliable staff.

•Supervisory controls through use of codes to authorize
transactions

Loss of manual •Compensation program controls such as use of check digits on

controls creditors account numbers as they are input, reasonableness
check on quantities field, missing data checks etc.

Lack of audit •Parameters within the messaging system should be set to ensure
that use is made of control logs, to compensate for any loss of
essential audit trails.
trail •Reports on electronic transactions should be adequate and timely

to allow for identification and treatment of problems and errors.

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