Exception Obtain reports to exception highlight reports, or run unusual CAATs, to transactions highlight transactions such as disposal of high vale items Training of staff Check that to include formal notifying senior procedures management of exist for any suspicious notifying senior activity management of any suspicious activity and that these are included in training Transaction data being used to Data supplied is Edit checks to update balances is relevant, inaccurate report complete, accurate, timely and inaccurate data complies with regulations Use data from a trusted source Data is input Edit checks to incorrectly report inaccurate data Check data on system to data on source output is correct
Exception reports to highlight unusual transactions Obtain exception reports, or run CAATs, to highlight transactions such as disposal of high vale items Training of staff to include notifying senior management of any suspicious activity Check that formal procedures exist for notifying senior management of any suspicious activity and that these are included in training Transaction data being used to update balances is relevant, complete, accurate, timely and complies with regulations Data supplied is inaccurate Edit checks to report inaccurate data Use data from a trusted source Data is input incorrectly Edit checks to report inaccurate data Check data on system to data on source output is correct