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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
creditors account numbers as they are input, reasonableness
controls check on quantities field, missing data checks etc.
•Parameters within the messaging system should be set to ensure
Lack of audit 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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