Kế toán, kiểm toán - Chapter 8: Consideration of internal control in an it environment

Consideration of Internal Control in an IT EnvironmentChapter 8Computer HardwareInput/Output Devices Central Processing Unit Auxiliary Storage Card Readers Arithmetic Unit Magnetic DisksTerminals Control Unit Magnetic DrumsElectronic Cash Primary Storage Magnetic Tapes Registers Optical Compact Optical Scanners DisksMagnetic Tape DrivesMagnetic Disk DrivesOptical Compact Disks 2Types of SystemsStand-alone accounting systemsIntegrated enterprise wide systems (e.g., SAP)3System CharacteristicsBatch processingOn-line capabilitiesDatabase storageComputer networksEnd user computing45IT Control ActivitiesGeneral Control ActivitiesDeveloping new programs and systemsChanging existing programs and systemsAccess to programs and dataComputer operationsApplication Control ActivitiesProgrammed application control activitiesManual application control activitiesUser Control ActivitiesManual testing of outputReconciliations to input documents67Programmed Control ActivitiesInput validation checksLimit testValidity testSelf-checking numberBatch controlsItem countControl totalHash totalProcessing controls8Techniques for Testing Application ControlsAuditing Around the Computer--Manually processing selected transactions and comparing results to computer outputManual Tests of Computer Controls--Inspection of computer control reports and evidence of manual follow-up on exceptionsAuditing Through the Computer--Computer assisted techniquesTest DecksIntegrated Test FacilityControlled ProgramsProgram Analysis TechniquesTagging and Tracing TransactionsParallel Simulation9