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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

114 of 151

OBJECTIVE 5: SOURCE DATA

Audit procedures: Tests of controls

Observe and evaluate data control department operations and specific data control procedures.

Verify proper maintenance and use of data control log.

Evaluate how items recorded in the error log are handled.

Examine samples of accounting source data for proper authorization.

Reconcile a sample of batch totals and follow up on discrepancies.

Trace disposition of a sample of errors flagged by data edit routines.

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