© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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OBJECTIVE 5: SOURCE DATA
Auditors should test source data controls on a regular basis, because the strictness with which they are applied may vacillate.
Samples should be evaluated for proper authorization.
A sample of batch control totals should also be reconciled.
A sample of data edit errors should be evaluated to ensure they were resolved and resubmitted.