final

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CISA

Auditing Systems Development, Acquisition and Maintenance

System Charge Procedures and the Program Migration Process

Postimplementation Review

Implementation Phase

Testing

Detailed Design and Development

Software Acquisition Process

Requirements Definition

Feasibility Study

Project Management

AUDITING APPLICATION CONTROLS

Online Auditing Techniques

Continuous and intermittent simuation

Integrated test facility

Audit hooks

Snapshots

Systems Control Audit Review File and Embedded Audit Modues

Continuous Online Auditing

Test Application Systems

Extended records

Embedded audit data collection

Transaction simulation programs

Parallel simulation

Integrated testing facility

Parallel operation

Base-case system evaluation

Test data/deck

Tracing and tagging

Mapping

Snapshot

Data Integrity in Online Transaction Processing Systems

Durability

Isolation

consistency

Automicity

Data Integrity Testing

Observing and testing user performing procedures

Subtópico

Review and testing of access authorizations and capabilities

Distribution of reports

Error control and correction

Balancing

Authorization of input

Separation of duties

Risk assessment model to analyza application controls

Flow of transactions through the system

Application Controls

BUSINESS PROCESS CONTROL ASSURANCE

Data restrictions

Activities and tasks

Roles and responsibilities

Benchmarking with best practices

Assessing business risks within the process

Process controls

Process maps

OUTPUT CONTROLS

Verification of recept of reports

Output report retention

Output error handling

Balancing and reconciling

Report distribution

Computer generation of regotiable instruments, forms and signatures

Logging and storage of negotiable, sensitive and critical forms in a secure place

PROCESSIING PROCEDURES AND CONTROLS

Data File Control Procedure

Categories

Transaction files

Master data/balance datta

Standing data

System control parameters

Types of controls

Parity checking

File updating and maintenance authorization

Transaction logs

Prerecorded input

One-for-one checking

Data file security

Version usage

Internal and external labeling

Source documentation retention

Maintenance error reporting and handling

Before and after image reporting

Processing Controls

Exception reports

Reconciliation of fle totals

Limit checks on amounts

Reasonableness verification of calculated amounts

Programmed controls

Run-to-run-totals

Editing

Manual recalculations

Data Validation and Editing Procedures

Logical relationship check

Duplicate check

Completeness check

Check digit

Key verification

Existence check

Table lookups

Reasonableness check

Range check

Limit check

Sequence check

INPUT/ORIGINATION CONTROLS

Batch Integrity in Online Database Systems

Error Reporting and Handling

Accepting the batch and flagging error transactions

Holding the batch in suspense

Rejecting the whole batch of transactions

Rejecting only transactions with errors

Batch Controls and Balancing

Batch Balancing

Computer agreement

Contro accounts

Batch registers

Batch Controls

Hash totals

Total documents

Total items

Total monetary amount

Input Authorization

Source documents

Terminal or client workstation identification

Unique password

Online access controls

Signatures on batch forms or soure documents