Transaction Controls :
Following are the areas the auditor may verify along with going through the manuals in relation to data base management:
a. Date is authorised either by Branch Manager or System Administrator.
b. The control exists in the software to check that the entries pertaining to current date would be only accepted. There should not be any provision to
feed back dated or future dated entries.
c. In the case of non-usage of terminals, terminals are logged-off.
d. Register for recording of problems in the software and the suitable action taken.
e. For only physically present users of the computer system, the requisite terminal/user account is enabled, else the account remains disabled.
f. Special batch reports are printed, checked, authenticated and duly filed.