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.

Share through

Share to Download

Procedures of registering a primary society
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 preparation of a reconciliation statement.
Airfield Safety and Procedures July 2018 Past Question Paper
Write brief explanatory notes on the following audit terms:Control procedures;
Airframes Structures, Airfield Safety and Procedures July 2018 Past Question Paper
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 achieve; .The maintenance of a fixed assets register.
Automatic Pilot System and Airfield Safety and Procedures III July 2018 Past Question Paper
The auditing standard on subsequent events provide the basic principles and procedures as to the auditor‘s responsibilities and deal with: i. Dating the auditor‘s report ii. Audit procedures iii. Events after the date of the audit report. Required: Outline the audit procedures considered necessary between the balance sheet date and the date of the auditor‘s report
Describe the various procedures of obtaining audit evidence giving an example of each by way of illustration
Customer Service and Operating Procedures - November 2019 Past Papers KNEC Diploma
Objectives of registering patents
The auditing standard on subsequent events provide the basic principles and procedures as to the auditor‘s responsibilities and deal with: Dating the auditor‘s report, Audit procedures., Events after the date of the audit report..Required: In the context of subsequent events, what is the significance of the data of the auditor‘s report
The auditing standard on subsequent events provide the basic principles and procedures as to the auditor‘s responsibilities and deal with: i. Dating the auditor‘s report ii. Audit procedures iii. Events after the date of the audit report. Required: Summarise the appropriate actions of the auditor regarding events after the date of the audit report
One of the responsibilities of the directors of a company is to establish strong internal controls to safeguard the assets of the firm. Required: Set out the audit procedures you would follow to verify directors‘ fees
What are the main objectives of an internal control system?
Computer Applications I Theory - July 2018 Past Question Paper
Name five objectives of raising taxes and explain how they are achieved by the government
Computer Applications I July 2016 Past Paper – KNEC Diploma
Computer Applications II July 2016 Past Paper – KNEC Diploma
Computer Maintenance and Support Theory - November 2016 Past Paper KNEC Certificate
In the context of a computer based accounting system, explain the meaning of the following terms: Application controls and General controls
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
―Most errors in computer based accounting systems can be traced to faulty input. Controls over the completeness and validity of all inputs are vital. Control over data conversions, controls over rejections and their correction and reprocessing, batch controls and computer edit controls affect both completeness and validity‖. Required: What controls can be established over validity?
―Most errors in computer based accounting systems can be traced to faulty input. Controls over the completeness and validity of all inputs are vital. Control over data conversions, controls over rejections and their correction and reprocessing, batch controls and computer edit controls affect both completeness and validity‖. Required: Explain the controls that can be established over completeness of input
One of the responsibilities of the directors of a company is to establish strong internal controls to safeguard the assets of the firm.Required:State the audit objectives of internal controls on fixed assets
Printa Limited is a large printing company, which has an on-line computer accounting system. The system is based around a central main frame computer, with terminals serving individual departments. As part of the interim audit work, you have been asked to carry out a preliminary evaluation of ;•The integrity of the data base as far as it is relevant to your audit and,•The effectiveness of the computer controls over sales and debtors.Required: Set out the points, which you would raise, in your preliminary evaluation of controls over sales and debtors
Printa Limited is a large printing company, which has an on-line computer accounting system. The system is based around a central main frame computer, with terminals serving individual departments. As part of the interim audit work, you have been asked to carry out a preliminary evaluation of ;•The integrity of the data base as far as it is relevant to your audit and, •The effectiveness of the computer controls over sales and debtors.Required: Describe the controls, which you would expect to be in operation in order to maintain integrity of the database

KNEC| KASNEB| KISM| Ebooks Kenya

Leave a Reply Cancel reply

Related Posts

Leave a Reply Cancel reply