أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
1. Tell a user to edit any transaction, if he/she will be able to edit a posted transaction without any approval by the system controller than its a control error.
2. Tell the cashier to post the entries in the computer software. If he will be able to access JOURNALS other than cash book than the Accounting Program is at Risk.
3. Delete a transaction from the Accounting system, if the deleted transaction can not be tracked through AUDIT TRIALS than Accounting System has severe CONTROLLING ISSUES.4. Ask a User to change a voucher number of an existing transaction, if data entry user will be able to do it without supervising access than u need to go for INTERNAL AUDIT with100% sampling.
Thanks
