theimpactofinformationtechnologyontheauditprocess(英文版)-資料下載頁
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【正文】 and save them for review. Audit hooks are attached to the program during development. ? Trap doors are not audit techniques, it is a fraud scheme uses the same concept as audit hooks. ? Tagging transactions added at input and saved for auditor review 11 38 Testing Computer Controls cont. ? SCARF system control audit review file records selected based on reasonableness limits. SARF similar but done on random samples. ? Snapshot before and after of master files to check processed correctly ? Auditors can review system monitoring activity reports for program and user activity. ? Extended Records bine elements of snapshot , before + activity = after 11 39 Testing Computer Controlscont. ? Integrated Test Facility dummy data in live system ? Program analysis techniques programs that analyze programs create flowcharts, cross reference listings, check for changes in code before and after 11 40 Controls for Personal Computer ? Organizational controls – limited segregation of duties, pensate with proper supervision. ? Operational Controls ? Restricted access to input devices – locking or logging off vacant terminals ? Standard Screens required fields ? Online editing and sight verification 11 41 Computer Fraud ? To perpetrate a fraud, access to: ? Computer ? Data ? Programs ? System Information ? Time ? Weak controls 11 42 Protection from Fraud: Administrative Controls ? Background checks on personnel ? Segregate duties ? Access logs ? Program testing ? Rotation of duties 11 43 Protection from Fraud: Physical controls ? Location ? Controlled access ? Monitoring access camera, guard, logs ? Preprinted limits on documents ? Data backups 11 44 Protection from Fraud: Technical Controls ? Data encryption ? Password access controls ? Transaction logging reports ? Control totals ? Program source parison ? Range or reasonableness checks 11 45 End of Chapter 11 11 46 演講完畢，謝謝觀看！
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