2015年ACCA考试《审计》精选考点2

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1、2015年ACCA考试《审计》精选考点2本文由高顿ACCA整理发布，转载请注明出处　　3 　　SPECIFICASPECTSOFAUDITINGINACOMPUTER-BASED 　　ENVIRONMENT 　　JANUARY2011 　　beformattedinsuchawaythatanypurchaseinvoicesinputwithanincorrect 　　codewillbeautomaticallyrejected. 　　Processingcontrols 　　Processingcontrolsexisttoensurethatalldat

2、ainputisprocessedcorrectly 　　andthatdatafilesareappropriatelyupdatedaccuratelyinatimelymanner. 　　Theprocessingcontrolsforaspecifiedapplicationprogramshouldbe 　　designedandthentestedpriorto‘live’runningwithrealdata.Thesemay 　　typicallyincludetheuseofrun-to-runcontrols,whichensurethein

3、tegrityof 　　cumulativetotalscontainedintheaccountingrecordsismaintainedfromone 　　dataprocessingruntothenext.Forexample,thebalancecarriedforwardon 　　thebankaccountinacompany’sgeneral（nominal）ledger.Otherprocessing 　　controlsshouldincludethesubsequentprocessingofdatarejectedatthepoint 

4、　　ofinput,forexample:高顿财经ACCA 　　?Acomputerproducedprint-outofrejecteditems. 　　?Formalwritteninstructionsnotifyingdataprocessingpersonnelofthe 　　procedurestofollowwithregardtorejecteditems. 　　?Appropriateinvestigation/followupwithregardtorejecteditems. 　　?Evidencethatrejectederrorshav

5、ebeencorrectedandre-input. 　　Outputcontrols 　　Outputcontrolsexisttoensurethatalldataisprocessedandthatoutputis 　　distributedonlytoprescribedauthorisedusers.Whilethedegreeofoutput 　　controlswillvaryfromoneorganisationtoanother（dependentonthe 　　confidentialityoftheinformationandsizeoft

6、heorganisation），common 　　controlscomprise: 　　?Useofbatchcontroltotals,asdescribedabove（see‘inputcontrols’）。 　　?Appropriatereviewandfollowupofexceptionreportinformationto 　　ensurethattherearenopermanentlyoutstandingexceptionitems. 　　?Carefulschedulingoftheprocessingofdatatohelpfacilit

7、atethe 　　distributionofinformationtoendusersonatimelybasis. 　　?Formalwritteninstructionsnotifyingdataprocessingpersonnelof 　　prescribeddistributionprocedures. 　　?Ongoingmonitoringbyaresponsibleofficial,ofthedistributionofoutput,高顿财经ACCA 　　toensureitisdistributedinaccordancewithauthor

8、isedpolicy.