8-10 and 8-12

8-9. Explain the meann thhe ti systems department. How might a client's documentation be used by the auditors? The number of personnel in an information systems department may limit the extent to which segregation of duties is feasible. What is the minimum amount of segregation of duties that will permit satisfactory internal control? 8-10. 8-11. Compare the responsibilities and objectives of the data control group in an informnation sys- tems department to those of the internal auditors with respect to IT processing activities. Define and give the purpose of each of the following controls: a. Record counts b. Limit test c. Validity test d. Hash totals 8-12