Discuss the controls of system audit of computerized secretarial records.

In relation to system audit of computerised secretarial function, the controls applicable for system audit of computerized secretarial function is divided in four categories: Input controls: After system development, the secretarial audit should verify the input controls in the systems and procedures. The input will consist of the details of the various shareholders. The Master Data would contain the name, address, nominee, or joint account holding details. The first and initial input control would be to run the data file of the shareholders and obtain the total of the shareholding to ensure that it is equal to the subscribed share capital. Processing controls: An example of a programmed control over processing is a run-to-run control. The totals from one processing run, plus the input totals from the second processing, should equal the result from the second processing run. Output controls: Batch processing matches input to output, and is therefore also a control over processing and output. Other examples of output controls include the controlled resubmission of rejected transactions or the review of exception reports. Master files and standing data controls: Master file of the Shareholders would be modified to take into account the latest changes in shareholdings. General practice that could be followed would be that at every point of time it would be ensured that the Master File contains the correct total figure of shareholdings. A computer program is run to ensure the integrity of the Master file of the shareholders.