Manual controls are processes that do not use IT applications
Becoming less and less frequent
Due to integration of IT applications in most processes; and
Potential for human error inherent in the design of these controls
EXAMPLE:
- A cheque over 100,000 RWF requires the signature of the CFO prior to processing.
As the name suggests, manual controls do not use IT applications
-These are becoming less and less frequent
-Manual controls have the potential for human error, as they are being performed completely by people
Qs: Can you think of another example of a manual control?
The Finance Mgr keeps all petty cash and cheques in a locked safe in his office.