Para 3.22.73 — MSO (Audit)
Original Rule Text
What This Means
Auditing an operational application system involves verifying input/output controls, processing controls, and the audit trail. The auditor uses a detailed questionnaire to assess control adequacy, covering areas like data genuineness, output timeliness, processing accuracy, audit trail availability, and proper authorisation. Additionally, the auditor examines programmed controls including checks for missing/duplicate transactions, rejected item handling, input validation, limit/range checks, overflow checks, mandatory field checks, check digits, compatibility checks, exception condition checks, batch totals, and record totals for reconciliation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit of operational applications covers input controls, output controls, processing controls, and audit trail
- 2A systematic questionnaire is used to evaluate control availability and adequacy
- 3Programmed controls include duplicate/missing transaction checks, input validation, and range checks
- 4Overflow checks prevent data truncation errors when field lengths are exceeded
- 5Batch totals, record totals, and check digits are essential reconciliation and validation tools
Practical Example
An auditor examining a railway freight accounting system uses the questionnaire to verify controls. They check that goods invoice numbers are sequential with no gaps (missing transaction check), that a Provident Fund system rejects duplicate monthly subscriptions for the same subscriber (duplicate check), that treasury transactions with invalid account heads are rejected to a suspense file (rejected items control), that station codes include a check digit to catch data entry errors, and that the total number of goods invoices in the basic tape matches the number of invoices actually input (record totals). They also verify that if a withdrawal amount exceeds the five-digit field length, the system detects the overflow rather than silently truncating the high-order digit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is an overflow check and why is it important?▼
What is a check digit and how does it work?▼
What are compatibility checks?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.