Para 3.22.8 — MSO (Audit)
Original Rule Text
3.22.8 The objectives of controls do not change with the introduction of computers. Instead, it is the control techniques that change with many of the manual controls being computerised and new technical computer controls being added to achieve the same objectives. Typical control objectives within a government data processing function aim to ensure:
(i) the provision of effective organisational control over functions related to data processing by clearly defining organisational objectives;
(ii) effective management control over development of data processing resources in conformity with organisational objectives;
(iii) adoption of practices related to data processing activities in accordance with statutory requirements and prescribed administrative procedures;
(iv) adherence to policies, standards and procedures in respect of all data processing functions; and
(v) efficiency and effectiveness of the data processing systems geared towards achievement of the desired objectives.
- Audit objectives and scope
What This Means
When government departments switch from manual processes to computer systems, the fundamental goals of internal controls remain the same — only the methods change. Computerised controls must still ensure that data processing aligns with organisational objectives, follows statutory requirements, adheres to prescribed standards, and operates efficiently. New technical controls specific to computers are added alongside traditional ones.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Control objectives do not change when computers are introduced — only the techniques change
- 2Computerised systems must still follow statutory requirements and administrative procedures
- 3Organisational objectives must be clearly defined to provide effective control over data processing
- 4Both development of resources and day-to-day operations must align with organisational goals
- 5Efficiency and effectiveness of data processing must be continually assessed
Practical Example
A district office migrates its pension disbursement records from paper ledgers to a computerised database. The auditor verifies that the new system still has the same checks — proper authorisation for changes, separation of duties between data entry and approval, and reconciliation between disbursement totals and bank statements — even though these controls are now automated rather than manual.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Do we need different audit objectives when a department uses computers?▼
What are 'technical computer controls'?▼
Who is responsible for ensuring computerised controls meet organisational objectives?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.