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

77 of 151

OBJECTIVE 4: COMPUTER PROCESSING

Audit procedures: Systems review

Review administrative documentation for processing control standards.

Review systems documentation for data editing and other processing controls.

Review operating documentation for completeness and clarity.

Review copies of error listings, batch total reports, and file change lists.

Observe computer operations and data control functions.

Discuss processing and output controls with operations and IS supervisory personnel.

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