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Keys_Ch5 - report It is then possible for them to verify...

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20. Computer Security The specialist should not be allowed to "edit" the data file. This makes it possible for this individual to make unauthorized credits to specific individual accounts. It is desirable to generate a batch control total of the input file to ensure that all dollar amounts are adequately accounted for. The accounts receivables updating software should validate the input data file and generate an exceptions report. It is mandatory that accounting receive a copy of this
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Unformatted text preview: report. It is then possible for them to verify that the updates to accounts receivables plus the exceptions equal the batch control total. Editing the transaction file is an accounting function and all such changes should be adequately supported by documentation and initiated by accounting. 21. Program Maintenance There is no evidence of written authorization, formal review, nor verification of a master version working copy....
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