105 106 107 item yes response no kd appropriate

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Unformatted text preview: a preparation: • data preparation procedures ensure completeness, accuracy and validity • authorisation procedures for all source documents exist • separation of duties between origination, approval and conversion of source documents into data is occurring • authorised data remains complete, accurate and valid through source document origination • data is transmitted in a timely manner • periodic review of source documents for proper completion and approvals occurs IT Audit Manual Volume III 49 IT Audit Manual No. 105 106 107 Item Yes Response No KD • appropriate handling of erroneous source documents • adequate control over sensitive information exists on source documents for protection from compromise • procedures ensure completeness and accuracy of source documents, proper accounting for source documents and timely conversion • source document retention is sufficiently long to allow reconstruction in event of loss, availability for review and audit, litigation inquiries or regulatory requirements KD Reference: _______________________________ _ For data input: • appropriate source document routing for approval prior to entry • proper separation of duties among submission, approval, authorisation and data entry functions • unique terminal or station codes and secure operator identification • usage, maintenance and control of station codes and operator IDs • audit trail to identify source of input • routine verification or edit checks of inputted data as close to the point of origination as possible • appropriate handling of erroneously input data • clearly assign responsibility for enforcing proper authorisation over data KD Reference: _______________________________ _ For data processing: Whether programmes contain error prevention, detection, correction routines: • programmes must test input for errors (i.e., validation and editing) • programmes must validate all transactions against a master list of same • programmes must disallow override of error conditions KD Reference: _______________________________ ___________________________________________ Whether error handling pr...
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This note was uploaded on 10/27/2013 for the course LAW 10-100 taught by Professor Parsons during the One '10 term at Bond College.

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