Data to be Where data approved by should have tax or legal been checked specialists, if by specialists, necessary look for evidence of approval Restrict access Obtain names to input of data staff, set up screens including IT staff, who have access to the system being audited. Check that access is appropriate and kept to that which is necessary Duties for Ensure that updating data duties are are divided so divided as to ensure between staff no-one has such that responsibility can set up for the entire fraudulent data transaction without it being cycle detected by a second person
Data to be approved by tax or legal specialists, if necessary Where data should have been checked by specialists, look for evidence of approval data set up Restrict access to input screens Obtain names of staff, including IT staff, who have access to the system being audited. Check that access is appropriate and kept to that which is necessary Duties for updating data are divided so as to ensure no-one has responsibility for the entire transaction cycle Ensure that duties are divided between staff such that can set up fraudulent data without it being detected by a second person
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