© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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OBJECTIVE 6: DATA FILES
The sixth objective concerns the accuracy, integrity, and security of data stored in machine-readable files.
Data storage risks include:
Unauthorized modification of data
Destruction of data
Disclosure of data
Many of the controls discussed in Chapter 8 protect against the preceding risks.
If file controls are seriously deficient, especially with respect to access or backup and recovery, the auditor should strongly recommend they be rectified.