Indicate the objective of the following questions, which are abstracted from an EDP internal control questionnaire. What error or weakness might exist if the answer to a specific question is “No”?
a. Do management and user departments review and approve all new systems design work?
b. Have backup procedures been documented, and are the arrangements up to date?
c. Is there an organizational chart of the EDP function?
d. Are computer operators required to take vacations?
e. Does more than one programmer or a supervisor have a working knowledge of each specific program?
f. Are internal file labels tested by computer programs to validate file setup?
g. Are check digits used where appropriate?
h. Are changes to master files, such as pay rates or price changes, properly authorized, and is their posting to the file verified by the originating department?
i. Are output reports reviewed critically by supervisory personnel in user departments for general reasonableness and quality in relation to prior periods?

  • CreatedFebruary 26, 2015
  • Files Included
Post your question