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

78 of 151

OBJECTIVE 4: COMPUTER PROCESSING

Audit procedures: Tests of controls

Evaluate adequacy of processing control standards and procedures.

Evaluate adequacy and completeness of data editing controls.

Verify adherence to processing control procedures by observing computer operations and the data control function.

Verify that selected application system output is properly distributed.

Reconcile a sample of batch totals, and follow up on discrepancies.

Trace disposition of a sample of errors flagged by data edit routines to ensure proper handling.

Verify processing accuracy for a sample of sensitive transactions.

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