NOTE 8: When an employee requests to amend their banking details on the system, an internal process is followed. The employee is required to complete a pre-printed, pre-numbered Masterfile amendment form, which should be stamped by their respective banking institution. Tracy and Milvert both sign the pre-printed, prenumbered Masterfile amendment form once they have each inspected the completed form received from the employee. Once the document has been inspected and authorised by both Tracy and Milvert, it is sent to the Human Resources Department for capturing. Within the Human Resources Department, the appointed clerk, Sally Ann, will log into the system using her unique username and password to gain access to the system and update the employee banking details. On a weekly basis, a report is extracted from the salaries system which details any unauthorised access to the system. This report is then inspected by Tracy and Milvert on a weekly basis and signed by them as proof of inspection.

REQUIRED:

Describe the controls which should be in place to ensure that changes to employees banking details on the salaries master file are valid, accurate and complete. Limit your answer to the information contained in note 8 in the scenario. (15 marks)