Establish, implement, and maintain output balancing audit trails.
CONTROL ID 00928
CONTROL TYPE Establish/Maintain Documentation
CLASSIFICATION Detective
SUPPORTING AND SUPPORTED CONTROLS
This Control directly supports the implied Control(s):
Establish, implement, and maintain records management procedures., CC ID: 11619
This Control has the following implementation support Control(s):
Establish and maintain an error suspense file for rejected transactions., CC ID: 06623
SELECTED AUTHORITY DOCUMENTS COMPLIED WITH
Assess the effectiveness of personnel responsible for internal ATM processing. Determine whether there are:
⢠Controls prohibiting staff members who originate entries from processing and physically handling cash.
⢠Proper control of all source documents (e.g., checks for deposit) maintained thro… (Exam Tier II Obj 7.1, FFIEC IT Examination Handbook - Retail Payment Systems, March 2004)
