pathfinder - The Institute of Chartered Accountants of Nigeria

PATHFINDER(iv) Auditors should get involved in the business plan development. Thestrategic alignment need to make this imperative.(v)Auditors should evaluate Information Technology business processes,ensuring that the process fits with the organization‟s culture andstructure, and the management of risk effectively.(c) Information Technology Application Controls are controls performedautomatically by the system. They include:i. Completeness checks – controls that ensure all records are processedfrom initiation to completionii.iii.iv.Validity checks – controls that ensure only valid data are input orprocessedIdentification – controls that ensure all users are uniquely and irrefutablyidentifiedAuthentication - controls that provide an authentication mechanism inthe application systemv. Authorisation – controls that ensure only approved business users haveaccess to the application systemvi.vii.viii.Problem management – controls that ensure all application systems arerecorded and managed in a timely mannerChange management – controls that ensure all changes on productionenvironment are implemented with preserved data integrity.Input controls – controls that ensure integrity of data fed from upstreamsources into the application system.INTERMEDIATE EXAMINATION - NOVEMBER 201050