Page 19 - PowerPoint Presentation

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.

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