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• Stand-alone workstation
• CIS environment in which personal computers are used is less structured than
a centrally-controlled CIS environment
• Application programs can be developed relatively quickly by users possessing
basic data processing skills
• Controls over the system development process and operations may not be
viewed by the developer, user or management may not be viewed as
important or cost-effective in a personal computer environment
• Users may tend to place unwarranted reliance on the financial information
stored or generated by a personal computer
• The degree of accuracy and dependability of financial information produced
will depend upon the internal controls prescribed by management and
adopted by the user
• Management responsibilities
• Instructions on personal computer use
• Training requirement
• Authorization for access to programs and data
• Policies to prevent unauthorized copying of program and data
• Security, back-up and storage requirements
• Applications development and documentation standards
• Standards of report format and report distribution controls
• Personal usage policies
• Data integrity standards
• Responsibility for programs, data and error corrections
• Appropriate segregation of duties
• Segregate data files organized under separate file directories – this allows the
user to segregate information on removable and non-removable storage
media
• Using hidden files and secret file names
• Employing passwords
• Using cryptography – this is the process of transforming programs and
information into an unintelligible form
• Using anti-virus programs
The effect of personal computers on the accounting system and the associated risks
will generally depend on
• The auditor often assumes that the control risk is high in such systems
• The auditor may find it cost effective not to make a review of general CIS
controls or CIS application controls but to concentrate the efforts on
substantive tests at or near the end of the year