INTERNAL CONTRAST EVALUATION QUESTIONNAIRE APPLICATION CONTROLS

Question Completeness of accounting records Is there any system of control totals. If yes, What type Are the controls satisfactory Is it possible for whole batches of data to go missing. Is there any system of hash totals for despatch note quantities and its comparison with invoice quantities. Does the system generate any listing of records not used. e.g. Any agent not paid would come to the attention of the sales manager who could confirm no commission was due or that an agents commission had been omitted in error. Integrity of files a) Are the master files maintained properly Are all the amendments to master files printed and signed by the authorized person. At intervals, is the whole file printed for detailed manual checking.

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b) Is there any record and hash total control over master files and standing data files. Validity of input Are all input authorized by user departments If yes, Who authorizes it Are there any user access controls for each terminal

Question If yes, What type of access controls exist Does the system produce exception reports for checking by user departments e.g. sales on special price terms would be printed out for checking by the sales manager Are there any manual/system authorization of input documents Accuracy of processing Does the system include the following controls: i) ii) iii) iv) v) vi) Format checks Field presence Range Batch totals Sequence checks Logical inference

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Do there exist exception reporting to highlight abnormal exceptional items or missing items (an unpaid employee). i.e. programs can reject data or print a warning Do there exist regular user department testing of sample transactions. Out put Is there any system of producing a list of incomplete or unfilled orders, which identifies those orders for which no delivery note input has been received. What controls exist over the distribution of output. Do all user departments receive output periodically for action. e.g. overdue debt lists to credit control. Does the reporting module provide specific management reports. Does the system generate non-financial data analysis e.g. # of documents made by data input clerk for certain period