Explain what clarification you need ???? b) ldentify and explain three potential

Question

Explain what clarification you need ???? b) ldentify and explain three potential problems (there may be more than three problems) with the Access Control Matrix presented below. Circle three problems on the Matrix and write your explanations of each problem below (9 points): Payroll Payroll Payroll Program File Transaction Code System User Log Human Resources Manager Payroll Programmer Codes for ype of access: 0-No Access Permited 2-Read·Display, and Update. 1 Read and Display Only 3-Rea4 Display, Update, Ocak, and Deke 4) IT Audit and NOS Controls (12 points) a)Explain the costs and bencfits of using test data as a method to test internal controls

Explanation / Answer

Test Data approche on Internal Controll.

Test data approach is a technique used by auditors to ensure the error detectable capacity of clients system. in test data approach the auditor intentionally enters fictitious data or data with errors to clients system and check whether the system is able to identify the error.

Benefits of test Data approach.

1. it ensures that the client system will not accept data which not satisfy the parameters in such a way it will not accept data with error.

2. It helps to find out the effectiveness of programme code used and the programmers used all necessary code to prevent the entering and prevention of data with errors.

3. it ensures that only data having quality and proper structure can be entered into the client system.

4. As we can ensure input entered is correct we can easily ensure the quality of output up to a certine extent.

5. it enables the total quality of total Data controll.

Cost or Drawbacks of Test data approach.

1. Its time consuming because all errors have to be found out.

2. It may make it compulsory the revision of programme much time to avoid errors. and to receive the total benefit of the approach.

3. Its cost consuming because it requires continues effort so many experts for a long time.

4. it's not possible to found all possible is in such a way the approach will not offer 100% Accuracy.

5. It makes the total system more rigid in nature.

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