A. The followings are a list of system control goals.
(a) To ensure all sales orders are processed and delivered to customers on time.
(b) To ensure shipment of correct items and quantity to customers.
(c) To ensure that sales are made only to credit-worthy customers.
(d) To ensure input accuracy by providing interactive dialogue with the data entry person.
(e) To prevent the personnel clerk from accidently keys in 400 years for employee’s age.
(f) To prevent unauthorized shipments to customer.
(g) To ensure the physical inventories are safe from any risks of stolen and damages.
(h) To ensure the correctness of posting from journal voucher to general ledger.
(i) To ensure that the report only can be read by an authorised user.
(j) To reduce the number of data to be entered into the systems from source documents.
REQUIRED:
Identify internal control procedure for each of the control goals listed above. Use the following format to answer this question.
(10 Marks)
Control Goals
Internal Control Procedures
(a)
(b)
(c)
