BMM Lab Training Material - June 19

Accounting System Audit

The system audits consist of an evaluation of the components which comprise that system, with examination and testing of:

• Confirming that systems are appropriately recording and reporting all transactions.

• Validating the correctness of the systems calculations

• Assessing the data integrity of the system

• Verifying that confidential data is not exposed to unauthorized individuals

• Verifying logging of system access and changes to system data

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