approval and documentation of changes to operating systems? (4/20) 13 14 15 16 17 18 19 20. or after processing? Is the custody of assets restricted to personnel outside the EDP department? Is strategic data processing plan developed by the company for the achievement of long-term business plan? Are there any key personnel within IT department whose absence can leave the company within limited expertise? Are there any key personnel who are being over-relied? Is EDP audit being carried by internal audit or an external consultant to ensure compliance of policies and controls established by management? PROGRAM MAINTENANCE AND SYSTEM DEVELOPMENT Audit Objective Development and changes to programs are authorized. 10 11 12 13 14 15 16 17 18 19 Master file changes? Correction of errors? Are all processing pre-scheduled and authorized by appropriate personnel? Are there procedures to evaluate and establish who has access to the data in the database? Are the EDP personnel adequately trained? Are systems analysts programmers denied access to the computer room and limited in their operation of the computer? Are operators barred from making changes to programs and from creating or amending data before.
Audit file review checklist software#
Obtain an understanding of any program library management software used. Note the procedures used to amend programs.Procedures Review details of the program library structure. and note controls which allow only authorized individuals to access each library.
A Description ORGANISATION AND ADMINISTRATION Yes No N/A - Audit Objective Does the organization of data processing provide for adequate segregation of duties? Audit Procedures Review the company organization chart. Is there a separate EDP department within the company? Is there a steering committee where the duties and responsibilities for managing MIS are clearly defined? Has the company developed an IT strategy linked with the long and medium term plans? Is the EDP Department independent of the user department and in particular the accounting department? Are there written job descriptions for all jobs within EDP department and these job descriptions are communicated to designated employees? Are EDP personnel prohibited from having incompatible responsibilities or duties in user departments and vice versa? Are there written specifications for all jobs in the EDP Department? Are the following functions within the EDP Department performed by separate sections: System design? Application programming? Computer operations? Database administration? Systems programming? - 1 2 3 4 5 6 7 8 9 Data entry and control? Are the data processing personnel prohibited from duties relating to: Initiating transactions? Recording of transactions? (2/20).
Audit ChecklistManagement Information Systems Ahmad Tariq Bhatti FCMA, FPA, MA (Economics), BSc and the data processing department organization chart.No.
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