Question: Ed Proctor, EDP auditor, approached Manfred Davis, manager of data processing, and said, I noted that your programmers sometimes operate computer equipment. So what?
Ed Proctor, EDP auditor, approached Manfred Davis, manager of data processing, and said, "I noted that your programmers sometimes operate computer equipment. "
"So what?" asked Davis.
"That's contrary to good control procedures, " said Proctor, "and it lays you open to the possibility of manipulation by the programmers."
"Do you have any evidence that there has been any manipulation?"
asked Davis.
"No, " answered Proctor, "and I don't need any. When the operating procedures are unsound — and I consider them unsound if the programmers have unrestricted access to operating equipment — then I'm going to say so."
"But this particular equipment is new," protested Davis. "The programs are extremely complex, and it would throw a monkey wrench into my operations if I couldn't let the programmers use the equipment at times to test their programs."
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To resolve the conflict between Ed Proctor the EDP auditor and Manfred Davis the manager of data processing several steps can be taken 1 Clarify Roles ... View full answer
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