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Zorluk: OrtaInternal Controls in Computerized Accounting

An accounting officer using a computerized financial accounting software posted fictitious payment transactions by overwriting past records without leaving a record of the change. Which internal control mechanism should management implement to ensure that every system transaction leaves a permanent, chronological record of user actions?

  1. Implementation of an automated audit trail logCevap
  2. B
    Sole reliance on password protection for initial system entry
  3. C
    Reverting payment processing to a traditional manual journal system
  4. D
    Converting all real-time entries into periodic batch processing routines

Cevap

The implementation of an automated audit trail log
An automated audit trail provides a continuous, secure record of all transactions processed in a computerized accounting system. It records details such as user ID, date, time, and specific modifications made, ensuring accountability and auditability.

Adım Adım Çözüm

1
Analyze the control failure described in the scenario
Identified that transaction details were modified without tracking or recording historic activity.
Understanding the exact breakdown in data integrity points to the missing control requirement.
2
Evaluate internal control mechanisms in computerized accounting
An audit trail automatically logs every user command, edit, and deletion with timestamps.
An audit trail preserves transaction history and deters unauthorized modifications.

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Audit Trail in Computerized Accounting
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Internal Controls in Computerized Accounting

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