These checklist questions are expected to achieve the internal control purposes as presented in the following list:
• Is the sales department separate from the credit office and the IT department?
• Are all collections from customers received in the form of checks?
• Is it appropriate to program the system for general authorization of certain sales, within given limits?
• Are product quantities monitored regularly?
• Will all data entry clerks and accounting personnel have their own PCs with log-in IDs and password protection?
• Will different system access levels for different users be incorporated?
• Will customer orders be received via the Internet?
• Does the project budget include line items for an upgraded, uninterrupted power source and firewall?
• Has the company identified an off-site alternative computer processing location?
• Will the system be thoroughly tested prior to implementation?
• Will appropriate file backup procedures be established?
• Will business continuity plans be prepared?
• Will off-site data storage exist?
• Will intrusion detection systems be incorporated?

  • CreatedDecember 30, 2014
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