State six examples of controls to prevent unauthorised changes to data files that you would expect to find in a new computer based accounting system

Auditing and Assurance Revision Questions and Answers

Controls to prevent unauthorised changes to data files

• Only specific employees should be granted powers to amend data on computer files. These should be senior officials.
• The computer system should maintain a log of all amendments to data files, date amended and the person who carried out the amendment. Such a log would assist in subsequent follow up and investigation of any unauthorised amendments.
• Employees should be encouraged not to leave their computers unattended once they have logged in. people should be encouraged to log out whenever they are not using their terminals.
• Data files that are off line should be stored securely and access restricted
• Data files containing important data should be on read only memory;
• Users should be granted different levels of user rights such that only specified users can make amendments to data files.



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