Caleb System Ltd operates a restaurant chain with five stores throughout China. Each of the five restaurant managers can log into the information technology (‘IT’) system by remote access through Caleb System Ltd’s intranet. The managers’ access to the IT system is controlled solely by personal user ID. However, no password is required for access to Caleb System Ltd’s IT intranet system. The IT Manager also allows all managers to have both read and edit rights. If the managers key in data and press the ‘Accept’ button, the transaction files are updated automatically.

Detailed output reports generated weekly and monthly are checked by the restaurant staff and are independently reviewed by the management in the head office. From time to time, restaurant supervisors may verbally ask managers to make changes to the output reports and this usually requires amendments to the computer programme. The IT Manager checks the changes made by his staff, but the programme is implemented immediately without any testing. Due to the frequency of amendments, the IT department does not document the changes made to the computer programme.

Required:

1. Identify five control weaknesses in the business processes of Caleb System Ltd.

2. For each of the control weaknesses that you have identified in (a), suggest one necessary control to address that weakness.

* Present your answers in a two-column table with the headings ‘Weakness’ and ‘Control’.