IT-dependent manual controls are controls that have a manual aspect, but that rely on an IT system or application in some way
Typically require human analysis, interpretation or decision-making, based on information coming from an IT system
EXAMPLE:
- The Senior Accountant performs a bank reconciliation, comparing the accounting records pulled from QuickBooks to the bank statement.
Now, most controls are IT-dependent
IT dependent manual controls have some manual aspect, but they rely on an IT system of application
– Typically need human analysis, interpretation or decision-making, based on information from an IT system
Go through example
Qs: Another example of IT-dependent manual controls?
Inventory count – although the count is performed manually by the individual responsible, a system generated inventory listing is typically used to compare to