Background " One half of total system development effort is directly attributable to controls.

" Controls include:

Data validation

File integrity

Audit trail

Back up and recovery

Documentation.

Other aspects of system related to integrity

" Control is system within a system.

" Control looks at the totality of the system.

Usage " Control is a management tool to ensure that processing is performed in accordance to what management desire or intents of management.

Objectives " Accurate and complete data

" Authorized transactions

" Maintenance of adequate audit trail of information.

" Efficient, effective and economical process.

" Process meeting the needs of the user.

How to Use " To test controls risks must be identified.

" Develop risk matrix, which identifies the risks, controls; segment within application system in which control resides.

" Testers should have negative approach i.e. should determine or anticipate what can go wrong in the application system.

When to use " Should be tested with other system tests.

Examples " file reconciliation procedures work

" Manual controls in place.