UMak
JPIA
BLUE
NOTES
General Controls IN
CHAPTER CIS
Environment 4
INTERNAL CONTROLS IN A CIS ENVIRONMENT
1. General Controls
2. Application Controls
GENERAL CIS CONTROLS – to establish a framework of overall control over the CIS activities and to provide a
reasonable level of assurance that the overall objectives of internal control are achieved.
a. Organization and management controls – designed to define the strategic direction and establish an
organizational framework over CIS activities.
Segregation between the CIS department and user department
b. Development and maintenance control – designed to provide reasonable assurance that systems are
developed or acquired, or maintained in an authorized and efficient manner.
c. Delivery and support controls – designed to control the delivery of CIS services.
d. Monitoring controls – designed to ensure that CIS controls are working effectively as planned.
Illustration 4.1 Segregation of duties within the CIS department
Position Primary Responsibility
1. CIS Director Exercises control over the CIS operation.
2. Systems Analyst Designs new systems, evaluates and improves existing systems,
and prepares specifications for programmers.
3. Programmer Guided by the specifications of the systems analyst, the pro-
grammer writes a program, tests and debugs such programs, and
prepares the computer operating instructions.
4. Computer Operator Using the program and detailed operating instructions prepared
by the programmer; operates the computer to process the trans-
actions.
5. Data Entry Operator Prepares and verifies input data for processing.
6. Librarian Maintains custody of systems documentation, programs and
files.
7. Control Group Reviews all input procedures, monitors computer processing,
follows-up data processing errors, reviews the reasonableness of
output, and distributes output to authorized personnel.
Auditing Theory
