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    Internal Control SUMMARY

    Uploaded by

    Jezrel Maza

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Internal Control SUMMARY

    Uploaded by

    Jezrel Maza
    5 views3 pages

    Copyright

    © © All Rights Reserved

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    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    5 views3 pages

    Internal Control SUMMARY

    Uploaded by

    Jezrel Maza

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    You are on page 1of 3

    INTERNAL CONTROL REQUIREMENTS UNDER CIS ENVIRONMENT

    (1) Organization And Management Control Controls are designed to establish an organizational
    frame work for CIS activities including:

    a) Policies and procedures relating to control functions.

    b) Appropriate segregation of incompatible functions.

    (2) Application System Development and Maintenance Control Control are designed to provide
    reasonable assurance that systems are developed and maintained in an authorized and efficient
    manner, to establish control over:

    a) testing, conversion, implementation and documentation of new revised system.

    b) changes made to application system.

    c) access to system documentation.

    d) acquisition of application system from third parties.

    (3) Computer Operation Controls Designed to control the operation of the system and to provide
    reasonable assurance that:

    a) the systems are used for authorized purposes only.

    b) access to computer operation is restricted to authorized personnel.

    c) only authorized programs are to be used,

    d) processing errors are detected and corrected.


    (4) System Software Control Controls are designed to provide reasonable assurance that system
    software is acquired or developed in an authorized and efficient manner including:

    a) authorization, approval, testing, implementation and documentation of new system

    software and system software modification.

    b) restriction of access to system software and documentation to authorized personnel

    (5) Data Entry And Program Control - Designed to provide assurance:

    a) an authorization structure is established over transaction being entered into the system.

    b) access to data and program is restricted to authorized personnel.

    6) Control Over Input-Control are designed to provide reasonable assurance that:

    a) transactions are properly authorized before being processed by the computer.

    b) transactions are accurately converted into machine readable from and recorded in the
    computer data files.

    c) transaction are not lost, added, duplicated or improperly changed.

    d) incorrect transactions are rejected, corrected and if necessary, resubmitted on a timely basis.

    (7) Control Over Processing and Computer Data Files Controls are designed to provide
    reasonable assurance that:

    a) transactions including system generated transactions are properly processed by the computer.

    b) transaction are not lost, added duplicated or improperly changed.

    c) processing errors are identified and corrected on a timely basis.


    (8) Control Over Output - Designed to provide reasonable assurance that

    a) results of processing are accurate.

    b) access to output is restricted to authorized personnel.

    c) output is provided to appropriate authorized personnel on a timely basis.

    (9) Other Safeguards - Other safeguards include:

    a) Off site back-up of data and program.

    b) Recovery procedures for use in the event of theft, loss or intentional or accidental destruction.

    c) Provision of off site processing in the event of disaster.

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