信息系統(tǒng)審計講lecture 6_第1頁
信息系統(tǒng)審計講lecture 6_第2頁
信息系統(tǒng)審計講lecture 6_第3頁
信息系統(tǒng)審計講lecture 6_第4頁
信息系統(tǒng)審計講lecture 6_第5頁
已閱讀5頁，還剩31頁未讀， 繼續(xù)免費閱讀

下載本文檔

版權(quán)說明：本文檔由用戶提供并上傳，收益歸屬內(nèi)容提供方，若內(nèi)容存在侵權(quán)，請進(jìn)行舉報或認(rèn)領(lǐng)

文檔簡介

Informationsystemsauditing2015YingQianITApplicationControlsObjectivesforITApplicationControlsControlsandpossibletestsforInputtingProcessingOutputtingTechniquesforauditingapplicationcontrolBusinessapplicationsGeneralLedgerInventoryControlSalesManufacturingResourcePlanning(MRP)DistributionRequirementsPlanning(DRP)HumanResourcesPayroll…ApplicationControlCosteffectiveandefficientmeanstomanageriskReliantontheeffectivenessontheITgeneralcontrolenvironmentApproachvariesforcomplexversusplexenvironmentsApplicationControlsObjectivesInputdataisaccurate,complete,authorized,andcorrectDataisprocessedasintendedinanacceptabletimeperiodOutputandstoreddataisaccurateandcompleteArecordismaintainedtotrackdataprocessingfrominputtostoragetooutputBenefitsofApplicationcontrolsReliabilityReduceslikelihoodoferrorsduetomanualinterventionBenchmarkingRelianceonITgeneralcontrolcanleadtoconcludingtheapplicationcontrolsareeffectiveyeartoyearwithoutre-testingTimeandcostsavingsTypicallyapplicationcontrolstakelesstimetotestandonlyrequiretestingonceaslongastheITgeneralcontrolsareeffectiveInputandAccessControlsDatachecksandvalidationAutomatedauthorization,approval,andoverrideAutomatedsegregationofdutiesandaccessrightsPendeditemsDatachecksandvalidationControlsReasonablenessandlimitchecksonfinancialvalues.Formatandrequiredfieldchecks;standardizedinputscreens.Sequencechecks(missingitems)rangechecks,andcheckdigits.Crosschecks(certainpoliciesareonlyvalidwithcertainpremiumtablecodes).Validations(storedtableanddrop-downmenuofvaliditems).PossibleTestsConductasampletestofeachscenario.Observeattemptstoinputincorrectdata.Determinewhocanoverridecontrols.Iftabledriven,determinewhocanchangeeditsandtolerancelevels.Automatedauthorization,approval,andoverrideControlsAuthorizationandapprovalrights(ofexpensesorclaimpaymentsorcreditoveracertainthreshold)areallocatedtousersbasedontheirrolesandtheirneedtousetheapplication.Overridecapability(e.g.,approvalofunusuallylargeclaims)isrestrictedbytheuser’sroleandneedtousetheapplicationbymanagement.PossibleTestsConducttestsbasedonuseraccessrights.Testaccessprivilegesforeachsensitivefunctionortransaction.Reviewaccessrightsthatsetandamendconfigurableapprovalandauthorizationlimits.AutomatedsegregationofdutiesandaccessrightsControlsIndividualswhosetupapprovedvendorscannotinitiatepurchasingtransactions.Individualswhohaveaccesstoclaimsprocessingshouldnotbeabletosetuporamendapolicy.PossibleTestsTestingbasedonuseraccessrights.Reviewofaccesstosetandamendconfigurablerolesormenustructures.PendeditemsControlsAgingreportsshowingnewpolicyitemswithpleteprocessingarerevieweddailyorweeklybysupervisors.Pendingfileswherethereisinsufficientinformationavailabletoprocesstransactions.PossibleTestsReviewagingresultsandevidenceofsupervisorreviewprocedures.Walkthroughasampleofitemstoandfromtheagingreportorpendingfile.FileandDataTransmissionControlsFiletransmissioncontrolsDatatransmissioncontrolsFiletransmissioncontrolsControlsChecksforcompletenessandvalidityofcontent,includingdateandtime,datasize,volumeofrecords,andauthenticationofsource.PossibleTestsObservetransmissionreportsanderrorreports.Observevalidityandcompletenessparametersandsettings.Reviewaccesstosetandamendconfigurableparametersonfiletransfers.DatatransmissioncontrolsControlsApplicationofselectedinputcontrolstovalidatedatareceived(keyfields,reasonableness,etc.).PossibleTestsTestsamplesofeachscenario.Observeattemptstoinputincorrectdata.Determinewhocanoverridecontrols.Iftabledriven,determinewhocanchangeeditsandtolerancelevels.BatchInputtingcontrolBatchInputAuthorizationBatchControlsandBalancingErrorReportingandHandlingBatchIntegrityinOnlineorDatabasesystemsBatchInputAuthorizationSignaturesonbatchformsOnlineaccesscontrolsUniquepasswordsWorkstationidentificationSourcedocumentsBatchControlsandBalancingtotalmonetaryamounttotalitemstotaldocumentshashtotalsmanualtotalsareinagreementwiththecomputertotalsErrorReportingandHandlingWhathappenstoabatchthathasanerror：dowerejectonlythetransaction？dowerejectthewholebatch?doweholdthebatchinsuspensependingcorrection?dowejustprocessthebatchandflagtheerror?InputControlTechniquesTransactionlogReconciliationofdataDocumentationErrorcorrectionproceduresAnticipating;TransmittallogCancellationofsourcedocuments.DataValidationEditsandControlsSequencecheckLimitcheckRangecheckValiditycheckReasonablenesscheckTablelookupsExistencecheckKeyverificationCheckdigitCompletenesscheckDuplicatecheckLogicalRelationshipcheckProcessingControlsAutomatedfileidentificationandvalidationAudittrailsandoverridesDataextraction,filtering,andreportingInterfacebalancingAutomatedfunctionalityandagingDuplicatechecksAutomatedfileidentificationandvalidationControlsFilesforprocessingareavailableandcomplete.PossibleTestsReviewprocessforvalidationandtestoperation.AudittrailsandoverridesControlsAutomatedtrackingofchangesmadetodata,associatingthechangewithaspecificuser.Automatedtrackingandhighlightingofoverridestonormalprocesses.PossibleTestsReviewreportsandevidenceofreviews.Reviewaccesstooverridenormalprocesses.Dataextraction,filtering,andreportingControlsExtractroutineoutputsareassessedforreasonablenessandcompleteness.Automatedallocationoftransactions(forreinsurancepurposes,furtheractuarialprocesses,orfundallocation).Evaluationofdatausedtoperformestimationforfinancialreportingpurposes.PossibleTestsReviewdesignofextractroutineagainstdatafilesused.Reviewsupervisoryassessmentofoutputfromextractroutineforevidenceofregularreviewandchallenges.Reviewsampleofallocationsforappropriateness.Reviewprocesstoassessextracteddataforcompletenessandvalidity.InterfacebalancingControlsAutomatedcheckingofdatareceivedfromfeedersystems(e.g.,payroll,claimsdata,etc.)intodatawarehousesorledgersystems.Automatedcheckingthatbalancesonbothsystemsmatchor,ifnot,anexceptionreportisgeneratedandused.PossibleTestsInspectinterfaceerrorreports.Inspectvalidityandcompletenessparametersandsettings.Reviewaccesstosetandamendconfigurableparametersoninterfaces.Inspectevidenceofmatchreportschecksanderrorfileprocessing.AutomatedfunctionalityandagingControlsFileextractsfromdebtorslistingtoprovidemanagementwithdataonagetransactions.PossibleTestsTestsampleoflistingtransactionstovalidateappropriatenessofagingprocessing.DuplicatechecksControlsComparisonofindividualtransactionstopreviouslyrecordedtransactionstomatchfields.Comparisonofindividualfilestoexpecteddates,times,sizes,etc.PossibleTestsReviewaccesstosetandamendconfigurableparametersonduplicatetransactionsorfiles.Reviewprocessforhandlingrejectedfilesortransactions.ProcessingControlsTechniqueRun-to-runtotalsLimitchecksReasonablenessverificationofcalculatedamountsDatafilecontroltechniqueParitycheckingTransactionlogsVersionUsageFileupdatingandmaintenanceauthorizationOutputControlDidtheinformationdistributedgettotheappropriaterecipient?

Wherewasthesensitivereportprinted?

Wasdistributioncontrolled?Howlongarethesensitivereportsretainedandaretheystoredinaprotectedenvironment?

OutputcontrolGeneralledgerpostingSubledgerpostingGeneralledgerpostingControlsAllindividualandsummarizedtransactionspostingtogeneralledger.PossibleTestsSampleofinputandsubledgersummarytransactionstracedtothegeneralledger.SubledgerpostingControlsAllsuccessfultransactionspostingtosubledger

溫馨提示

  • 1. 本站所有資源如無特殊說明，都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
  • 2. 本站的文檔不包含任何第三方提供的附件圖紙等，如果需要附件，請聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
  • 3. 本站RAR壓縮包中若帶圖紙，網(wǎng)頁內(nèi)容里面會有圖紙預(yù)覽，若沒有圖紙預(yù)覽就沒有圖紙。
  • 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
  • 5. 人人文庫網(wǎng)僅提供信息存儲空間，僅對用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理，對用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯，并不能對任何下載內(nèi)容負(fù)責(zé)。
  • 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容，請與我們聯(lián)系，我們立即糾正。
  • 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時也不承擔(dān)用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。

評論

0/150

提交評論