- The existence of passwords in a micro- computer accounting system is aimed at achieving the following objectives:
- To restrict access to the computer program to authorised persons only;
- To protect the data and programs against unauthorised amendment. Employees are granted password rights that give them varying access rights. This ensures that
amendments to data can only be made by those with the relevant access rights.
To confirm that these objectives are met the auditor should verify whether appropriate password controls are in place. He should also verify whether employees are given password rights that are appropriate for their duties and that there is appropriate segregation of duties in the rights awarded. The auditor should also inquire there have been any cases of data corruption or unauthorised amendements.
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