X hits on this document

643 views

0 shares

0 downloads

0 comments

124 / 151

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

124 of 151

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.

Document info
Document views643
Page views644
Page last viewedSun Dec 11 04:41:40 UTC 2016
Pages151
Paragraphs2415
Words11231

Comments