bi Computer internal control questionnaire evaluation Weakness: Access to on-line files does not require specific passwords to be entered to identify and validate the terminal user Impact on audit approach and program -- This is a severe environmental control weakness that creates a high risk of unauthorized entries that could make the financial statements misstated. This weakness will make it unlikely that we can rely on any controls or any system generated information . A substantive approach will be required to verify all key assertions for all transactions and balances - Additional procedures to investigate whether any manipulation of date appears to be occurring as this may indicate attempts to cover up fraud or theft. Weakness: No control totals are established by the user prior to submitting data for processing Impact on audit approach and program -- This weakness will affect the accuracy and completeness objectives in all data entry functions. As a result the system processing cannot be relied on. In the audit program, more extensive substantive testing of data output will be required, checking transactions back to source documents to verify accuracy and checking from source documents to transactions recorded in the books of account to test for completeness. Weakness: Input totals are not reconciled to output control totals Impact on audit approach and program -- This weakness will affect the accuracy and completeness objectives in the output from the information system processing. In the audit program. more extensive substantive testing of data output will be required, checking transactions back to source documents to verify accuracy and checking from source documents to transactions recorded in the books of account to test for completeness