These checklist questions are expected to achieve the internal control purposes as presented in the following list:
Is the sales department separate from the credit office and the IT department?
Are all collections from customers received in the form of checks?
Is it appropriate to program the system for general authorization of certain sales, within given limits?
Are product quantities monitored regularly?
Will all data entry clerks and accounting personnel have their own PCs with login ID and password protection?
Will different system access levels for different users be incorporated?
Will customer orders be received via the Internet?
Does the project budget include line items for an upgraded, uninterrupted power source and firewall?
Has the company identified an off site alternative computer processing location?
Will the system be thoroughly tested prior to implementation?
Will appropriate file backup procedures be established?
Will business continuity plans be prepared?
Will off site data storage exist?
Will intrusion detection systems be incorporated?