Control procedures consist of practices and procedures in addition to the control environment, established to achieve certain specific objectives. For each of the procedures listed below, explain the purpose of the control procedures and state the tests of control you would perform to confirm that the control objective was being achieved;The existence of passwords in a micro-computer accounting system

  • 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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