申論題

八、The audit team of Packer Company identified the following general controls in obtaining its
overall understanding of Packers’ internal control over the automated processing of transactions:
1. Packer has routine maintenance on its computer equipment and related technology scheduled and
performed every six months.
2. Packer has formal, written systems development and documentation standards for the implementation of new programs.
3. Prior to implementing modifications to its existing programs, Packer tests and validates the program
changes to ensure accurate processing.
4. Packer has appropriately separated the responsibilities of systems analysts, programmers, and computer operators.
5. Packer’s computer files are protected from loss through frequent backups and storage at an off-site
location.
6. Access to computer files and programs is protected through the use of passwords.
7. On a monthly basis, Packer reviews any revisions in the access rights of its employees to ensure
consistency between their new job responsibilities and files and programs they may access.
Required:
1. List the four methods of testing the operation effectiveness of controls. (請填入表格內第一列中的
(1)-(4)位置處)。
2. For each of the preceding 7 controls, provide an example of how Packer’s audit team might choose to
test the operating effectiveness of the control using the four methods of test controls. Not all types of
tests of controls are appropri0ate for testing all of the controls.
請依以下格式作答於答案卷上，未依格式作答者不計分。

(3)