Potential Offenders
Participants in transactions being entered or updated.
Suppliers of source data.
Preparers of data.
Nonparticipants with access.
Methods of Detection
Comparison of data.
Manual controls.
Analysis of computer validation reports.
Integrity tests.
Validation of documents.
Analysis of audit logs.
Analysis of computer output.
Evidence
Data documents for source data, transactions, etc.
Manual logs, audit logs, journals, etc.
Backups and other computer media (e.g., tapes and disks).
Incorrect computer output control violation alarms.
Kavungya answered the question on May 17, 2019 at 08:59
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