b) How the auditor verifies the following;
i) Standing data in a master file
– Check that all codes match those on master files e.g. employees number matches on employee number on the personnel file. The objective is to ensure that data is processed against the correct master file.
– Check on completeness to ensure that all transactions are recorded
– For validity check to ensure that only actual transactions have been properly authorized and recorded
iii) Alterations made in computer programs
– Check for authorisation to ensure that the staff who altered the program is different from the one who authorized.
– Check whether strict controls have been instituted to the changes
– Check whether a written request for an application program change has been made by use department
– Check whether the alterations have been authorized by a designated manager or committee
– Check whether documentation has been revised once the program has been redesigned.
– Check whether the changes in the program has been tested by the user and a systems employees who was not involved in designing the change
– Check whether approval of documented changes and results of testing should be given a systems manager
– Check if the proposed changes have been tested with incorrect or incomplete data as well as actual data to determine if controls have been properly implemented in the program
