Consideration of

nternal Control in an
T Environment
Chapter 8
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Computer Hardware
3put/Output Devices Ce3traI Processi3 U3it AuxiIiary
Storae
Card Readers Arithmetic Unit Magnetic Disks
Terminals Control Unit Magnetic Drums
Electronic Cash Primary Storage Magnetic Tapes
Registers Optical Compact
Optical Scanners Disks
Magnetic Tape Drives
Magnetic Disk Drives
Optical Compact Disks
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Types of Systems
Stand-alone accounting systems
ntegrated enterprise wide systems
(e.g., SAP)
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System Characteristics
atch processing
On-line capabilities
Database storage
Computer networks
End user computing
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T Control Activities
eneral Control Activities
Developing new programs and
systems
Changing existing programs and
systems
Access to programs and data
Computer operations
Application Control Activities
Programmed application control
activities
Manual application control activities
User Control Activities
Manual testing of output
Reconciliations to input documents
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Programmed Control Activities
nput validation checks
imit test
Validity test
Self-checking number
atch controls
tem count
Control total
Hash total
Processing controls
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Techniques for Testing Application
Controls
Auditing Around the Computer--Manually processing
selected transactions and comparing results to
computer output
Manual Tests of Computer Controls--nspection of
computer control reports and evidence of manual
follow-up on exceptions
Auditing Through the Computer--Computer assisted
techniques
Test Decks
ntegrated Test Facility
Controlled Programs
Program Analysis Techniques
Tagging and Tracing Transactions
Parallel Simulation