Printa Limited is a large printing company, which has an on-line computer accounting
system. The system is based around a central main frame computer, with terminals
serving individual departments. As part of the interim audit work, you have been
asked to carry out a preliminary evaluation of ;
The integrity of the data base as far as it is relevant to your audit and,
The effectiveness of the computer controls over sales and debtors.
a) Describe the controls, which you would expect to be in operation in order to
maintain integrity of the database. (10 marks)
b) Set out the points, which you would raise, in your preliminary evaluation of
controls over sales and debtors.