Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 74

General Controls. Indicate the benefits of each of the following examples of general controls.
a. Echo checks are designed and built into the computer by the manufacturer.
b. The company schedules regular maintenance on its computer hardware.
c. The company involves users in its design of programs and selection of prepackaged software and programs.
d. New programs are tested and validated prior to being implemented.
e. Documentation is required prior to modifying existing programs using "emergency" change orders.
f. The duties of system analysts, programmers, and computer operators are appropriately separated.
g. Appropriate backup and data retention policies are implemented.
h. The access rights granted to employees are periodically reviewed and evaluated, giving consideration to known changes resulting from promotions and transfers within the company.