Control and Audit Features and Functions
Control and Audit: As has been demonstrated when reviewing the questions for each application, control and audit information helps keep a business management system accurate. This series of questions identifies general or system wide control and audit factors that may be of interest.
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Password Security
Password Security: Many people do not consider passwords that important. Those companies which have suffered from employee theft, vandalism, or unintentional errors, know that passwords are tools which, if used properly, can save a company thousands of dollars and reduce the likelihood of data corruption. Various levels of passwords are required to protect the system, while granting access to those people who operate the system. System passwords prevent access to those who should have nothing to do with the accounting system under any circumstances. Module passwords grant access to anyone who processes information in that module. Function passwords grant access to a particular function (payroll time input) while denying access to all other functions in that module. File passwords restrict access to sensitive data files (employee files), while report passwords accomplish the same task as file passwords. Both restrict access to information which might be sensitive and / or proprietary.
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File and Record Lockout
File and Record Lockout: Multi user systems have one weakness which must be investigated thoroughly. Multi user means that more than one person will be using the same module and perhaps the same function at the same time. While that might not create a problem, what happens when both people are trying to use the same record. If both are posting a transaction to the same record, and thus updating it, one of the transactions will be lost. The system must prevent that from happening. The only method of doing so is to deny access to one of the parties.
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Details Carried with Each Transaction
Details Carried With Each Transaction: Although the Data Entry Control Report can be used to check the validity of all entries, it is not practical for anyone other than the input person to do so as a normal event. If error are not detected, the corrupted information can be passed along to other modules. Once they reach that module, particularly General Ledger, it may be very difficult to determine where the entry originated. The correction process will be made more efficient if each piece of data carries with it a series of identification tags to direct the user to the origination point.
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Prevents Record Alteration After Posting
Prevents Record Alteration After Posting: One of the easiest methods to embezzle funds in an automated accounting environment is the posting of a valid invoice and the subsequent changing of the account to another title, or the alteration of the data after it has been posted. The accounting system should prevent this type of record change.
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Control and Audit (General)
Control and Audit (General): The list of questions in this section describe general control and audit issues users should consider when purchasing a business management system.
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Technology Features and Functions
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