Case
At a meeting of the corporate audit committee attended by the general manager of the products
division and you, representing the internal audit department, the following dialogue took place:
Jane (committee chair): Mr. Markus had suggested that the internal audit department conduct an audit
of the computer activities of the products division.
Joy (general manager): I don't know how much about the technicalities of computers, but the division
has some of the best computer people in the company.
Jane: Do you know whether the internal controls protecting the system are satisfactory?
Joy: I suppose they are. No one has complained. What's so important about controls anyway, as long as
the system works?
Jane turns to you and asks you to explain computer control policies and procedures.
Required: Address your response to the following point
a. State the principal objective of achieving the control over (1) input (2) processing, and (3) output.
b. Give at least three methods of achieving control over (1) source data, (2) processing, and (3) output.