Describe what are the specific controls over the accounting applications in a Computerised Information System (CIS) environment?

Auditing and Assurance Revision Questions and Answers

Answer
The specific controls over the accounting applications in an CIS environment are called CIS application controls. The purpose of CIS application controls is to establish specific control procedures over the accounting applications in order to provide reasonable assurance that all transactions are authorized and recorded, and are processed completely, accurately and on a timely basis. CIS application controls include:
A. Controls over input – designed to provide reasonable assurance that:
 Transactions are properly authorized before being processed the computer.
 Transactions are accurately converted into machine readable form and recorded in the computer data files.
 Transactions are not lost, added, duplicated or improperly changed.
B. Controls over processing and computer data files – designed to provide reasonable assurance that:
 Transactions, including system generated transactions, are properly processed the computer.
 Transactions are not lost, added, duplicated or improperly changed.
 Processing errors are identified and corrected on a timely basis.
C. Controls over output – designed to provide reasonable assurance that:
 Results of processing are accurate.
 Access to output is restricted to authorized personnel.
 Output is provided to appropriate authorized personnel on a timely basis.



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