NCJ Number
86271
Date Published
1982
Length
198 pages
Annotation
Security directors can work with auditors and designers of business information systems to create and monitor systems resistant to fraud and embezzlement.
Abstract
The text describes the design of controls in a data processing system from creating the data dictionary (the system's controlling document) to designing formats for input and output documents. Recommended control techniques range from division of duties to controlling a computer's environment: the text describes the use of flow charts to graphically depict accounting systems. Computer charts, such as block diagrams, logic flow charts, and decision tables, can help auditors break down complex systems for documentation and analysis. These techniques for validating and securiny data are applied to a payroll system. The author also discusses methods of verifying data processing in manual and computer environments and suggests three methods of checking a questionable program (by comparing codes, using an integrated test facility, or employing test decks), as well as four kinds of audit confirmation. Safeguards for inventory and payroll systems are also examined; checklists to evaluate internal control over these systems are provided. The text includes numerous diagrams, an index, and about 30 references.