Chapter 7 Audcis
Chapter 7 Audcis
Chapter 7 Audcis
2) Operator Intervention
Controls
Report retention:
Statutory requirements (gov’t)
Number of copies in existence
Existence of softcopies (backups)
Destroyed in a manner consistent
with the sensitivity of its contents
Procedures:
1) Predetermined results and expectations
2) Run test deck
3) Compare
IT Auditing & Assurance, 2e, Hall & Singleton
#2 – BASE CASE SYSTEM
EVALUATION (BCSE)
Variant of Test Data method