6/22/18
Data Integrity
• Data is expected to be: Attributable, Legible, Contemporaneous, Original, Accurate • Validate computer systems • Implement audit trails • Implement error detection software • Secure records with limited system access • Maintain backup & recovery procedures • Protect the physical & logical security of systems • Properly train users & maintain training records
Accounting System Audit Plan
• Less physical, more logical • Inspect servers, software verification • Reviewreports • Reviewaudit logs
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