| Examples of "controls" in data conversion: |
|
|
 |
Use of record counts and balancing totals to verify all records were converted |
|
|
|
Visual inspection of key fields to verify the conversion was accurate |
|
|
|
|
|
|
| Examples of "controls" in software development: |
|
|
|
Using system requirements and change controls to ensure the application being developed is within the project scope |
|
|
|
Using a process that will identify changes being made to purchased software so that they can be reapplied following vendor updates |
|
|
|
An adequate change process also provides the means for tracking change requests and authorization, testing and approval for production use |
|
|
|
Establishing processes and procedures to ensure validity and security of passwords and accountability of access to sensitive data |
|
|
|
|
