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13.2 (a) QRT Co has just implemented a new computerised accounting package and also reinforced some of its accounting controls. The new system has the following features
1. All accounting entries must balance or they cannot be entered.
2. A module exists so that non-current asset purchases can be authorised by the relevant member of management.
3. Users are set up with passwords in order to login to the system.
4. An audit trail is produced so all transactions can be traced to the time of posting and the individual who entered them.
For each of the following controls, identify if they are
A Discretionary
B Non-discretionary
(i) Balancing of accounting entries
(ii) Authorisation of non-current asset purchase
(iii) Password access to the system
(iv) Review of the audit trail (2 marks)
(b) audit is based on testing and evaluating the internal controls of an organisation. Which of the following correctly fills the blank?
A An operational
B A transactions
C A systems
(c) A control system consisting of sufficient controls will be entirely effective. Is this statement true or false?
答案：13.2 (a) (i) B (ii) A (iii) B (iv) A
(b) C
(c) False The existence of the controls is not enough. The controls also need to be applied properly and honestly in order for them to be effective.
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