Audit for Apolo

The financial accounting software is an integrated application combining a comprehensive set of general ledger,

accounts receivable, and accounts payable functions. The financial accounting system allows online entry with online

data validation and online posting. However, to provide better control, Apollo has elected to utilize batch entry,

deferred validation, and deferred posting. In this mode, the data are not validated at the time of entry. A special input

validation routine, which reports all validation errors, is employed after the batches are balanced. The erroneous entries

can be corrected through maintenance functions. The transfers of transactions from the Accounts Receivable and

Accounts Payable modules to the General Ledger module also are done in batch mode. Batches are validated and

posted every night; thus, the detailed accounting records are never more than one day from being accurate. Two levels

of security are provided in the system. The terminals require a special password. Access to any function (data entry,

data review, review invocation) for each unique set of transactions is controlled by another set of passwords. Thus,

allowed operations are isolated to the department that must enter and use the data. For example, the order entry

accounting clerks cannot access the cash disbursement records or enter cash disbursement transactions without

knowledge of the appropriate passwords.

Organization and Duties of Information Systems Personnel

The information systems department consists of Ernst Hathaway—the Vice President of Information Systems, a

systems development project manager and two programmer/analysts, an operations manager (who also serves as the

librarian and control clerk), and two machine operators. Following is a brief summary of the responsibilities and duties

of each.

Vice President of Information Systems (VP-IS). The VP-IS is responsible for computer processing operations. Included

responsibilities include...