Реферат: Untitled Essay Research Paper In accounting systems

totals of the input to ensure the consistency of data.

· All the documents produced should be numbered and accounted for

· Highly sensitive materials should not be seen by the general data

processing staff but should be outputted to a secure location.

· A feedback system must be developed between the users and the data

processing department so that any errors that occur would be reported and

subsequently corrected.

Storage Controls

When data is stored additional controls must be put into

place to ensure that the data is stored properly and that the data is to

tampered with in any way. These controls ensure that no unauthorized persons

would be able to tamper with or destroy the data whether it be intentionally

or deliberately. Some of these controls are

· Authorization controls to ensure that only authorized personnel is

allowed to make amendments and deletions to the files.

· Controls to ensure that amendments and deletions are to be thoroughly

documented so that the person who made the amendments can be made accountable

for the changes they made.

· Controls to ensure that there are proper facilities for the backup

of files. These include ensuring that files are backed up regularly, multiple

backup files are kept and that these files are kept at a secure location

and are easily retrievable in case of an emergency.

· Controls that would ensure that the data can be recovered in case

of disaster. This includes transaction logs of complete system dumps which

will make periodic backups of all the transactions that occur within the

system.

Computerized accounting systems bring with then a set of new and unique problems.

The internal controls that have been put into place for a manual system to

help the internal auditor cannot fully prevent or minimize the possibility