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

131 of 151

OBJECTIVE 6: DATA FILES

Audit procedures: Tests of controls

Observe and evaluate file library operations.

Review records of password assignment and modification.

Observe and evaluate file-handling procedures by operations personnel.

Observe the preparation and off-site storage of backup files.

Verify the effective use of virus protection procedures.

Verify the use of concurrent update controls and data encryption.

Verify completeness, currency, and testing of disaster recovery plan.

Reconcile master file totals with separately maintained control totals.

Observe the procedures used to control file conversion.

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