Page 1 :
THES, SEES! ea, i Pe ee Eee Sree, transactions or unauthorized data and omissions !, , i uards over data files,, (iv) Assume that the auditors find that there are inadequate tie data oa x, they may then conclude that there is a sign! icant risk of lo, , general controls affect each application., « The following functions should be separated within t, , , , , , he EDP Department:, , , , , , , , , , , © Itis important that the programmer does not have access —, to Gouda ‘on computer operations, since his understanding, of the programme can easily be used for personal benefit., , , , , , Applications and programming, (design and maintenance of, computer hardware and software), , , , , © The librarian provides a means of important physical control, over the computer programmes, transaction files, and other, important computer records and release them only to authorized, personnel., , , , , , the operator should be prevented from having, sufficient knowledge of the programme to modify it, immediately before or during its use., , Operations (running the computer,, executing jobs), , , , The function of the data control group i, effectiveness and efficiency of all ates ene, system. This includes the application of various, controls, the quality of the input, and the, reasonableness of the output., , , , , , , , output), , A Fig. 4.4: EDP Department, (b) Application Development and Maintenance Controls, , ¢ The purpose i, of ‘, er Misygeneral control area is to ensure thas 4...