Auditing-Accounting-Information-Systems-Module-3.3.pdf

3. Standard Operating Procedures - identify procedures that ensure high quality processing and limit the opportunity for errors, and unauthorized use of files, programs and reports. Proud to be RTUian 3. Standard Operating Procedures Scheduling Machine...

3. Standard Operating Procedures - identify procedures that ensure high quality processing and limit the opportunity for errors, and unauthorized use of files, programs and reports. Proud to be RTUian 3. Standard Operating Procedures Scheduling Machine operations Machine performance Job-run procedures Console log and personnel time record Housekeeping File control standards Adequate supervision Emergency and physical security procedures Proud to be RTUian 3. Standard Operating Procedures Scheduling - the operations of the computer should follow realistic schedules to allow for assembly and preventive maintenance Machine operations - include procedures for loading programs and storage devices - requirement that console error messages be responded to uniformly Proud to be RTUian 3. Standard Operating Procedures Machine performance - identification and correction of equipment snags help reduce the incidence of hardware-induced errors. - standards are set for elapsed time usage, maintenance time, expected downtimes and other conditions - periodic review of equipment maintenance and failure logs, and comparison of actual equipment performance with standards 3. Standard Operating Procedures Job-run procedures - these procedures generally outline the sequence of the programs to ensure that the required processes are performed in the correct order - example: Variance Report Preparation > update physical standards > input volume of production > enter actual quantities consumed > calculate variances 3. Standard Operating Procedures Console logs and personnel time record - should be prepared by the operating system to record all operating and application system activities, maintain an equipment utilization record and identify operator and user initiated actions. - it provides an important control over unauthorized system use.  3. Standard Operating Procedures Housekeeping - procedures relating to the use of supplies, storage of programs, and handling of files are designed to reduce the risk of loss or destruction of programs and data. - it ensures that sensitive output does not fall into unauthorized hands. Proud to be RTUian 3. Standard Operating Procedures File control standards - standards for the handling files are necessary to minimize opportunities for misuse, damage or loss of files. - standards include file names, retention dates, reconstruction procedures and storage location. - the files are controlled by a librarian. Proud to be RTUian 3. Standard Operating Procedures Adequate supervision - control and review of operating activities which include periodic examination and comparison of console logs, job records and personnel time records. Proud to be RTUian  3. Standard Operating Procedures Emergency and physical security procedures - plans and procedures to protect programs, files and equipment from fire, theft, natural disasters, power failure, or failure of communications. - emergency and physical security procedures should be written and included in the systems and procedures manual. Proud to be RTUian