To test the effectiveness of general controls in an EDP system, the auditor may perform the following procedures:

1. Trace selected program changes to supporting documentation.

2. Review and evaluate the hardware controls included in the operating system.

3. Observe and make inquiries concerning segregation of functions between EDP and user departments and within EDP.

4. Selectively review computer operator manuals and observe whether prescribed procedures are being followed.

5. Inquire of librarian as to compliance with procedures for controlling unauthorized access to programs and data files.

6. Examine results of selected pretesting of software programs.

7. Examine evidence for approval of new systems and programs and changes therein.

8. Selectively test preprocessing, postprocessing, and programmed controls.

9. Review on a test basis reconciliations of control totals by the data control group.

10. Examine data files and program access records to test the library function as it applies to significant accounting applications.

Required:

a. Indicate the type of general control to which each procedure relates.

b. Identify an error or irregularity that could occur if the procedure is lacking or is improperly functioning.