Roger Peters, CPA, has audited the financial statements of the Solt Manufacturing Company for several years and is making preliminary plans for the audit for the year ended June 30, 19X2. During this audit Mr. Peters plans to use a set of generalized computer audit programs. Solt's EDP manager has agreed to prepare special tapes of data from company records for the CPA's use with the generalized programs. The following information is applicable to Mr. Peters' audit of Solt's accounts payable and related procedures:

1. The formats of pertinent tapes are on the following page.

2. The following monthly runs are prepared:

a. Cash disbursements by check number

b. Outstanding payables 

c. Purchase journals arranged (1) by account charged and (2) by vendor 

3. Vouchers and supporting invoices, receiving reports, and purchase order copies are filed by vendor code. Purchase orders and checks are filed numerically. 

4. Company records are maintained on magnetic tapes. All tapes are stored in a restricted area within the computer room. A grandfather-father-son policy is followed for retaining and safeguarding tape files. 

1 Describe the controls that the CPA should maintain over: 

a. Preparing the special tape 

b. Processing the special tape with the generalized computer audit programs 

2 Prepare a schedule for the EDP manager outlining the data that should be included on the special tape for the CPA's examination of accounts payable and related procedures. This schedule should show the: 

a. Client tape from which the item should be extracted 

b. Name of the item of data