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

121 of 151

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 controls should also be reconciled.

A sample of data edit errors should be evaluated to ensure they were resolved and resubmitted.

If source data controls are inadequate, user department and computer processing controls may compensate.

Otherwise, the auditor should strongly recommend steps to correct the deficiencies.

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