Page 6 - PowerPoint Presentation
P. 6
COMPUTER AUDIT – THE BASICS
GENERAL CONTROLS
• Refer to Auditing notes pages 8/7 – 8/25
• Establish an overall framework of control for
computer activities.
• Should be in place before any processing of
transactions and spans across all operations.
• Example will be control procedures to ensure that
staff are competent and trustworthy.
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