Personnel Controls
To discourage misuse of funds and such practices, it is important to implement Personnel Controls. Auditor may verify the following to establish that efficient and effective personnel management practices are followed:
a. The technical competence of the employees of the bank operating the computer system.
b. Whether adequate training was imparted to the employees in connection with the operations of the software, presently being used in the bank.
c. The segregation of duties among the bank employees and the process of monitoring the performance of each employee.
d. Authorization for amounts entered by the operators are clearly defined and documented.
e. Job rotation is carried out at regular intervals.