MGT422H5 Lecture Notes - Lecture 7: Data Validation, Purchase Order
Document Summary
Programmer shouldn"t be the one making the changes. Implication = bc they know the program so well, they can easily manipulate it. Unauthorized changes could be made that could affect to functionality of software, it could lead to fraud and if business needs are met. Recommendations = provide authorization and separate duties between programmer. 3 environments should be segregated, no changes should be made in production environment and authorized personnel should make the changes. General controls are at the bottom, application in the middle, The fact that a computer calculates something for you will reduce human error. Batch total = transfer data from one system into another (make sure it was actually processed) entered and posted. Hash total = similar to batch total, totals up to an arbitrary number. Adds up total to make sure numbers are transferred properly and double check in other system to see if have the same total.
