The computer system requires all users to log on with a user identification (their first initial and the first six letters of their surname), and a password that is assigned to users when they join the firm (that is unable to be changed). The users have access to the internet and several have installed Windows Live Messenger and other chat programs on their machines.
The main task of John, one of the staff members, is to perform data entry. Each day he receives a bundle of orders from the customer assistant, with John's job being to enter the details into the system. John first enters the customer name, address and contact number then clicks on the ‘Next' button to enter the items and quantities ordered by the customer. If the customer name is not provided the computer will prompt John to go back and fill in the details before proceeding to the next screen. In addition, the computer will only accept numeric values for the quantities ordered. Once all orders are entered John clicks the ‘Done' button and the computer displays the number of orders entered on the screen. John usually ignores this, because by the time orders have been entered it is usually lunch time.
Questions:
1- Identify five risks in the process.
2- Suggest an internal control for each risk (the control may be mentioned in the case
or missing and you think it should be applied).
4- Indicate whether the control is present or missing in the case.
5- Classify the control as general or application.