© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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OBJECTIVE 5: SOURCE DATA
Audit procedures: System review
Review documentation about responsibilities of data control function.
Review administrative documentation for source data control standards.
Review methods of authorization and examine authorization signatures.
Review accounting systems documentation to identify source data content and processing steps and specific source data controls used.
Document accounting source data controls using an input control matrix.
Discuss source data control procedures with data control personnel as well as the users and managers of the system.