Week 5 - Ascertain the System Flashcards
(6 cards)
1
Q
What are the four ways to ascertain the system?
A
- enquiry
- observation
- inspection
- walk-through
2
Q
Enquiry
A
Talk to the relevant director and ask questions (how does this system work, what controls are in there)
3
Q
Observation
A
Watching over someone e.g seeing someone match purchase order to delivery
4
Q
Inspection
A
Check what figures make up an invoice, and that it all makes sense
5
Q
Walk-through
A
Once you’ve established the system, you would go through the system and transactions and check your understanding of what you’ve been told is correct
6
Q
What is important to remember about walk-through?
A
NOT a control - just agreeing the details
