Bpp learning Media is an acca approved Content Provider

unique reference 
(eg a 
sales system transaction record should hold a reference to the customer order, delivery note and 
invoice).
Typical contents of an accounting software package audit trail include the following items. 
(a) A 
system-generated 
transaction number
(b) 
A meaningful reference number eg invoice number 
(c) 
Transaction type eg reversing journal, credit note, cashbook entry, etc 
(d) 
Who input the transaction (user ID) 
(e) Full 
transaction details
eg net and gross amount, customer ID 
(f) The 
PC or terminal
used to enter the transaction 
(g) The 
date
and 
time
of the entry 
(h) 
Any additional reference or 
narration
entered by the user 
6.2.9 Systems integrity with a PC 
Possible controls relevant to a standalone PC are as follows. 
(a) 
Installation of a 
password 
routine which is activated whenever the computer is booted up, and 
activated after periods of inactivity.
(b) 
The use of additional passwords on 'sensitive' files eg employee salaries spreadsheet. 
(c) 
Any data stored on floppy disk, DVD or CD should be locked away. 
(d) 
Physical access controls
, for example door locks activated by swipe cards or PIN numbers, to 
prevent access into the room(s) where the computers are kept.
6.2.10 Systems integrity with a LAN 
The main additional risk (when compared with a standalone PC) is the risk of a fault 
spreading across 
the system
. This is particularly true of 
viruses
. A virus introduced onto one machine could replicate itself 
throughout the network. All files coming in to the organisation should be scanned using 
anti-virus 
software
and all machines should have anti-virus software running constantly. 
BPP Tutor Toolkit Copy

---

CHAPTER 9
//
CONTROL, SECURITY AND AUDIT