Computerized applications should contain the capability to substantiate processing. This substantiation includes both the ability to reconstruct the processing of a single transaction and the ability to reconstruct control totals. Computerized applications should be able to produce all the source transactions that support a control total, a nd substantiate that any source document is contained in a control area.
Application systems need to substantiate processing for the purposes of correcting errors and proving the correctness of processing. When errors occur, computer personnel need to pinpoint the cause of those errors so they can be corrected. Computerized application customers, other users, and control-oriented personnel, such as auditors, frequently want to verify the correctness of processing.
The types of conditions that may result in the inability to substant iate processing include:
• Evidence is not retained long enough
• The cost of substantiating processing exceeds the benefits derived from the process
• The evidence from intermediate processing is not retained
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