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IT Dependent controls
Auditing
Mam how controls are controlled manually in this control ? whether decision taken by mgt, evaluation of reports etc was taken into account for manual controls . Can you specify any example for IT dependent controls Video Details ------------- P5 - Auditing and Ethics Automated Environment & IFCOR #10. IT Dependent Control
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Yes. In a company, when sales are entered in the computer system, the system automatically prepares a daily sales report. At the end of the day, the sales manager checks this system-generated report and matches it with the cash or receipts collected. The report is prepared by the system, but the checking is done by the manager. This is called an IT-dependent control, because it depends on both the computer system and the human review.
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