Chapter TPD2140
| Published date | 15 April 2016 |
| Record Number | TPD2140 |
| Court | HM Revenue & Customs |
| Accounting | |
| Control objective: | To ensure that:- |
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the trader’s accounting arrangements are satisfactory. Potential risk area: Computers - Trader’s manual log book (ie his record of malfunctions and other exceptional occurrences);
- Peripheral manual accounting arrangements;
- Accuracy and completeness of input data;
- Any manual gap between computer output and the duty computation;
- The deliberate or accidental inclusion of programs which can conceal amendments to files, databases, accounting routines, etc;
- Inadequate physical security or password protection allowing unauthorised access to files via terminals;
- Computer system controlling production isolated from the sales system;
- Non-standard transactions;
- Transactions processed late or out of normal sequence, particularly at times of tax rate changes; and
- Source data which...
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