August
1999 QUESTION 2 Total Marks: 20 Marks |
Click here to access other
questions
Click to access |
| (a) | Why are control measures required in an
organization?
|
[3] |
| (b) | Recommend a control to prevent each of the
following situations from happening, and explain how your recommendation can help the
situation. (i) The 'Hour' field for an hourly-paid employee is supposed to contain '01' for 1 hour, '02' for 2 hours, and so on. The number of hours worked for each employee is recorded on a daily basis. One employee's 'Hour' field contained the number '40' on a particular day, and a check of $6872.51 was accidentally prepared and mailed. (ii)A programmer obtained the master payroll file, and changed his monthly salary from $2000 to $4500 through the computer console. (iii) The accounts receivable file on disk was lost and could not be found. It was the only softcopy the company had. The hardcopy was incomplete, and it took weeks to sort out the details of accounts receivable. (iv) A member of staff was informed by the Human Resource Department that they had received his complaint email. However, the staff member had never sent such an email. Someone in the organization had made use of this person's email account in sending the complaint to Human Resources. (v) A salesperson, keying in a customer order from a remote computer, inadvertently omitted the delivery address from the order.
|
[2]
[2]
|
| (c) | (i) Briefly outline the two aims of computer
audit. (ii) Why is audit through the computer preferable to audit around the computer? (iii) Discuss two disadvantages of audit through the computer, as compared with audit around the computer.
|
[2] [3]
[2] |